2016 (4) TMI 1448

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..... ramed herein stands concluded by the decision of this Court in the Commissioner of Income- Tax vs. All Cargo Global Logistics Pvt. Ltd. [ 2015 (5) TMI 656 - BOMBAY HIGH COURT ] in favour of the respondent assessee. - INCOME TAX APPEAL NO.2462 OF 2013 - - - Dated:- 7-4-2016 - M. S. SANKLECHA AND A.K. MENON , JJ. Mr. Ashok Kotangale i/b Ms. Padma Divakar for the appellant. Mr. Y.P. .....

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..... nd in the circumstances of the case and in law, the Tribunal was justified in holding that the condition provided in clause (b) of Section 80IA(4)(i) of the Act is not mandatory, and therefore, the assessee is entitled to get deduction under Section 80IA(4) of the Act ? 3. Mr. Kotangale, learned counsel for the Revenue very fairly states that the questions framed herein stands concluded by t .....

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