2014 (4) TMI 735

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..... Karunakara Rao, AM: This appeal filed by the assessee on 06/12/2012 is against the order of the CIT(A)-18, Mumbai, dated 29/10/2012 for the assessment year 2009-10. 2. At the outset, ld. Counsel for the assessee filed a chart giving particulars of the ground, the relevant numbers of the paragraph from orders of the AO and the CIT(A) and the manner in which the grounds stand covered by earl....

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....ranting a reasonable opportunity of being heard to the assessee. The CIT(A) shall follow the binding judgments relevant to this matters of giving set off of the interest expenses against the interest income for the purpose of computing deduction u/s 80IB of the Act. Thus, ground no. 2 and 3 and additional ground are allowed for statistical purpose. 5. In connection with the additional ground no....

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.... assessee is partly allowed for statistical purposes. 6. In the result, appeal of the assessee is partly allowed for statistical purpose.   Order pronounced in the open court on 26/03/ 2014. ============= Document 1 Ground no. Relevant Relevant Covered by ITA NO. discussion discussion in 8126/Mum/2010 & in CIT(A) order 7576/Mum/2011 in Assessment ....