2013 (10) TMI 763

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....usekar, FCA ORDER Per Dr. O. K. Narayanan, Vice-President This appeal is filed by the Revenue. The relevant assessment year is 2006-07. The appeal is directed against the order of the Commissioner of Income-tax(Appeals)-V, at Chennai dated 27.9.2010. The appeal arises out of the assessment completed under sec.144C, read with sections 92C(4) and 144C(3) of the Income-tax Act, 1961. 2. T....

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....Appeals) has erred in allowing the appeal against the order of the Assessing Officer disallowing the claim of deduction under sec.10A. In fact the Commissioner of Income-tax(Appeals) has relied on the decision of the Tribunal in assessee's own case for the assessment year 2002-03 passed in ITA No. 2255/Mds/2006. The very same view has been taken by the Tribunal again for the assessment year 2005-0....