TaxTMI 
TaxTMI 
2015 (10) TMI 1410
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.... For the Respondent : Shri Jignesh R Shah ORDER N. K. Billaiya (Accountant 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 dir....
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....s). The learned Commissioner of Income-tax (Appeals) found that there is no dispute in 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 t....
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....te authorities to entertain such a claim has not been negated by the Supreme Court in this judgment. In fact, the Supreme Court made it clear that the issue in the case was limited to the power of the assessing authority and that the judgment does not impinge on the power of the Tribunal under section 254 of the Act. 7. Respectfully following the ratio laid down by the hon'ble jurisdictiona....