Appeal dismissed for duplicate grounds; Tribunal recalls order for deductions under sections 10A/10B.

The appeal for assessment year 2003-04 was dismissed as a duplicate since another appeal with identical grounds was already pending. However, the appeal for assessment year 2002-03 was partly allowed by the Tribunal, which recalled the earlier order to consider a relevant judgment and ultimately decided the issue against the assessee regarding computing deductions under sections 10A/10B. The order was pronounced on January 18, 2012.

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Issues involved: Appeal by Revenue for assessment years 2002-03 and 2003-04, duplicate appeal filed by Revenue.

For assessment year 2002-03: The appeal was against the order passed by the CIT(A) in relation to the assessment year 2002-03. The Tribunal recalled the earlier order to allow the assessee an opportunity to be heard on a relevant judgment. The facts and circumstances were found to be similar to the previous year, and the conclusion on computing deduction under sections 10A/10B depended on the Tribunal's view for the previous year. The Tribunal rejected the assessee's contention, deciding the issue against the assessee.

For assessment year 2003-04: The appeal was filed by the Revenue against the order passed by the CIT(A) for assessment year 2003-04. It was noted that a duplicate appeal had been filed by the Revenue with identical grounds. As the other appeal was already pending, the Tribunal dismissed this appeal as a duplicate.

Conclusion: The appeal for assessment year 2003-04 was dismissed, while the appeal for assessment year 2002-03 was partly allowed. The order was pronounced on January 18, 2012.

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