2015 (10) TMI 1410

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....tant Member).- With this appeal the Revenue has challenged the correctness of the order of the learned Commissioner of Income-tax (Appeals)-18, Mumbai dated April 30, 2013 pertaining to assessment year 2010-11. 2. The sole grievance of the Revenue is that the learned Commissioner of Income-tax (Appeals) erred in directing the Assessing Officer to allow the assessee's enhanced claim of deduct....

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....so far as the eligibility of the claim is concerned. The assessee is very much eligible for 100 per cent. deduction though in the return of income 50 per cent. deduction was claimed. Drawing support from various decisions, the learned Commissioner of Income-tax (Appeals) directed the Assessing Officer to allow the claim of deduction under section 10A at 100 per cent. as claimed by the assessee. 6....