Section 80IB deduction available on income disclosed during survey

HIGH COURT OF BOMBAY Commissioner of Income-tax, Central II v/s. Sheth Developers (P) Ltd. IT Appeal NO. 3724 OF 2010 JULY 27, 2012 JUDGMENT M.S. Sanklecha, J. This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the “said Act”) challenges the order dated 12/10/2009 of the Income Tax Appellate Tribunal (hereinafter referred to as the said Tribunal) relating to assessment for the block period 1/4/1995 to 21/2/2002. 2. The appellant has formulated the following questions of law for consideration of this court. (1)  Wh...