SUDHIR AGARWAL,J. - (1.) Heard Sri Manish Misra, learned counsel for appellant and Sri Pradeep Agrawal, Advocate for respondent.
(2.) This appeal under section 260A of Income Tax Act, 1961 (hereinafter referred to as the "Act, 1961") has arisen from judgment and order dated 30.04.2015 passed by Income Tax Appellate Tribunal, Lucknow Bench 'A', Lucknow (hereinafter referred to as the "Tribunal") in ITA No. 585/LKW/2012. It relates to Assessment Year 2009-10.
(3.) The disputes relates to question, whether shuttering be treated to be part of plant and will be entitled for 100% deduction or less than that.;