COMMISSIONER OF INCOME TAX Vs. MOTI UDHARAM PANJABI

JUDGEMENT

(1.) WE have heard Mr. Vimal Gupta, learned Senior Counsel appearing on behalf of the Revenue. We have also perused the order passed by the Income Tax Appellate Tribunal and particularly the portion where the Tribunal discusses the entitlement of deduction under Section 80IB(10) of the Income Tax Act, 1961 and the applicability of the Rule 18BBB(2) of the Income Tax Rules.

(2.) WE are of the opinion that the Appeal raises substantial questions of law. It is admitted on the following substantial questions of law:

(3.) MR . Naniwadekar waives service on behalf of the respondent.