ASSISTANT COMMISSIONER OF INCOME-TAX Vs. PRITHVIRAJ BHOORCHAND

JUDGEMENT

(1.) IN this appeal, the following substantial question of law had been framed by this Court at the time of admission of the appeal: Whether the appellate Tribunal is right in law and on facts in directing to allow deduction under Section 80 -I of the Income -tax Act

(2.) WE have heard learned advocate Shri Bharat Naik appearing for the appellant and learned advocate Shri M.J. Shah appearing for the respondent.

(3.) THE appeal is dismissed with no order as to costs.