S. 80JJA Deduction available on Income from manufacturing fuel briquettes from bagasse

HIGH COURT OF BOMBAY Commissioner of Income-tax Versus Smt. Padma S. Bora It Appeal No. 29 of 2011 December 3, 2012 JUDGMENT M.S. Sanklecha, J.   This appeal under Section 260A of the Income Tax Act, 1961 (“the Act”) challenges a common order dated 9/2/2010 passed by the Income Tax Appellate Tribunal (“the Tribunal”) relating to assessment years 2003-04 and 2004-05. 2. Being aggrieved by the order dated 9/2/2010of the Tribunal the respondent has re-framed the following questions of law for the consideration by this court: (a) Whether on the facts and ...