2014 (3) TMI 1176

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..... aw, the Tribunal was right in not following the decision of the jurisdictional High Court in the case of Commissioner of Income Tax v/s Emirates Commercial Bank [ 2003 (4) TMI 2 - BOMBAY HIGH COURT] ? (b) Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in holding that the Appellant is not an industrial undertaking so as to be entitled to deduction under .....

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..... not following the decision of the jurisdictional High Court in the case of Commissioner of Income Tax v/s Emirates Commercial Bank reported in 262 ITR 55? (b) Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in holding that the Appellant is not an industrial undertaking so as to be entitled to deduction under Section 35D of the Income Tax Act, 1961? (c .....

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