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of <h1>Appeal Dismissed: Tribunal Decision Upheld with No Errors in Fact or Law</h1> <h3>The Commissioner of Income Tax-IV, Hyderabad Versus K. Sudha Rani</h3> The High Court of Andhra Pradesh dismissed the appeal as the Tribunal's decision was upheld, finding no errors in fact or law. The appeal was deemed ... Benefit under Section 10B - Tribunal [2010 (9) TMI 1093 - ITAT HYDERABAD] allowing claim - Held that:- This appeal is not required to be admitted, as the learned Tribunal has not done anything wrong, either on facts or law, while following its earlier decision in the same assessee’s case.Since nowhere it is suggested that the aforesaid earlier decision of the Tribunal has not been accepted or that an appeal has been preferred against the said decision, we do not see any reason to interfere with the order impugned and hence, the appeal is liable to be dismissed. The High Court of Andhra Pradesh dismissed the appeal as the Tribunal's decision was not found to be wrong, either on facts or law. The appeal was not required to be admitted as the Tribunal had followed its earlier decision in the same assessee's case.
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