TMI Blog2024 (12) TMI 1542X X X X Extracts X X X X X X X X Extracts X X X X ..... Expenses" - whether Tribunal is right in holding that the appellant is entitled to get relief only under Section 35E of the Act in respect of expenditure in question - Appellant entitlement to relief u/s 80IA in respect of 650 TPD Kiln? - Tribunal held that the appellant is not entitled to get relief u/s 80IA even though the new kiln is independent and a viable unit HELD THAT:- The aforesaid que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 24.10.2024 is recalled and the following order is passed: Heard. Mr.Rishikesh, learned counsel appearing for the appellant. The questions of law that arises for consideration in these appeals are as follows: 1. Whether in facts and circumstances of the case, the Tribunal was justified in allowing only 1/10th under Section 35E as against the claim under Section 37? 2. Whether in facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of 650 TPD Kiln? 6.Whether in facts and circumstances of the case the tribunal was right in holding that the appellant is not entitled to get relief under section 80IA of the income tax Act, even though the new kiln is independent and a viable unit? 2. The aforesaid questions would have to be answered against the assessee as the same issues had arisen from the order of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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