2009 (12) TMI 1044

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..... d orders particularly that of learned Tribunal we are of the view that only substantial question of law involved in this matter is as follows :- "Whether on the facts and in the circumstances of the case the Income-tax Appellate Tribunal erred in law in allowing deduction under Section 80IA in respect of bus shelters without appreciating the fact that the same do not qualify as infrastructural f .....

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