Ompm/74/2019 Of Principal Commissioner Of Income Tax v. Altruist Technologies Pvt Ltd

18.08.2021 Present:- OMP(M) No. 74 of 2019. Mr. Vinay Kuthiala, Sr. Advocate with Mr. Diwan Singh Negi, Advocate, for the appellant. Mr. Vishal Mohan, Advocate, for the respondent. OMP(M) No. 74 of 2019. Heard learned counsels. There is delay of four months andthirty days, or say five moths, in filing the appeal. For the reasonsassigned in the application, the same is allowed. Hence, the delay infiling the appeal is condoned. The application is disposed of. Appeal be registered. ITA No. 14 of 2021. Admit on the following substantial questions of law:- “(i)Whether on the facts and in the circumstances ofthe case, the finding of the Hon’ble ITAT is perverse andcontrary to the material on record? (ii)Whether on the facts and in the circumstances ofthe case, the Hon’ble ITAT is right in holding that theassessee has right to get deduction u/s 80IC (4)(i) inrespect of the new unit though the same was in factreconstruction/splitting of old unit?” ( Tarlok Singh Chauhan) Judge 18[th] August, 2021. (krt) (Satyen Vaidya) Judge