- (1.) The present appeal has been filed under Section 260-A of the Income Tax Act, 1961 (in short 'The Act') against the order passed by the Income Tax Appellate Tribunal, Chandigarh "A" Bench in ITA No. 198/CHD/2009 dated 28.05.2009 for the assessment year 2004-05.
(2.) The following substantial questions of law were framed for consideration of this Court:- "a. Whether on the true and correct interpretation of the provisions of Section 80HHC r.w. Section 80IA(9) r.w. Section 80IB(13) the Tribunal has erred in restricting the claim of deductions under the Act b. Whether on the true and correct interpretation of the provisions of Section 28(iiid) r.w. Section 80HHC the "Profit" or the whole amount of DEPB is to be excluded for computation of the deduction -
(3.) Learned counsel for the parties are ad idem that the aforesaid substantial questions of law stand concluded by the decisions of this Court.;