2021 (1) TMI 1324

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..... t vide order [ 2014 (12) TMI 1324 - ITAT BANGALORE] on the following substantial question of law: Whether or the facts and circumstances of the case, the Tribunal is right in holding that assessee is entitled for deduction u/s 80IB(10) of the I.T. Act even when the assessee has not satisfied the requirements of the said provision? Income recognition - The following additional substantial question .....

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..... ice Alok Aradhe And Hon ble Mr. Justice Nataraj Rangaswamy For the Appellant : Mr. E.I. Sanmathi, Advocate. For the Respondent : Mr. A. Shankar, Sr. Counsel for Mr. M. Lava, Adv. JUDGMENT PER ALOK ARADHE J. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as the Act , for short) has been filed by the revenue. The subject matter of the appeal pertains to the Asse .....

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