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TMI Blog2017 (6) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee with regard to deduction under Section 80IB(10) of the Act. The learned Counsel for the assessee concedes that when the matter is being remitted, the Tribunal may also reconsider the issue about the interest u/s 234(B) and 234(C) afresh on its own merits in accordance with law. Revenue does not seriously dispute that the matter is required to be remitted for reconsideration of the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ramed the following substantial question of law : (i) Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in its interpretation that for the relevant assessment year namely 201011, interest u/s 234B and 234C was not chargeable since the law prevailing was that of CIT Vs. Kwality Biscuits Ltd. (2006) 284 ITR 434 (SC) without appreciating the fact that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be taxed u/s 115JB? 3. So far as issue with regard to non-consideration of the submission of the assessee under Sections 115JB and 80IB(10) is concerned, the Tribunal has not dealt with the said issue at all. 4. The appeal is filed by the assessee in respect of the non-consideration of the said issue raised i.e. deduction under Section 80IB(10) of the Act. The Revenue has filed the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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