2015 (1) TMI 146

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....CIT. For the Respondent : Shri. R. Venkataramani, C.A. ORDER Per: S S Godara: This Revenue's appeal for assessment year 2008-09; emanates from order dated 28.02.2014 passed by the Commissioner of Income Tax (Appeals)-III, Chennai in ITA No.1117/2013-14 in proceedings under section 143(3) of the Income Tax Act 1961 [in short the "Act"]. 2. The Revenue's sole substantive groun....

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....d for section 10A deduction as per case law CIT vs. M/s. GEM Plus Jewellery India Ltd 2010- TIOL-456-HC-MUM-IT.     Therefore, the Revenue is in appeal. 4. We have heard both parties and perused the case file. The Revenue does not point out any distinction on facts in the present case vis-a-vis clause involved before the hon'ble high court (supra). It only pleads that its ....