2021 (1) TMI 1269

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..... duction under the said provision pertained to a unit entitled for deduction under Section 10B - whether Tribunal was right in holding that the weighted deduction under Section 35(2AB) would not be available to the Appellant while computing the income of the unit eligible for relief under Section 10B? - HELD THAT:- For the reasons assigned by us in [ 2021 (2) TMI 112 - KARNATAKA HIGH COURT] insof .....

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..... ing of assessment under Section 147 of the Act, although the necessary conditions therefor were not satisfied? 2. The Tribunal was right in holding that the Appellant was not entitled to deduction under Section 35(2AB) of the Act to the extent the expenses eligible for deduction under the said provision pertained to a unit entitled for deduction under Section 10B of the Act, more so when no dis .....

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