2015 (10) TMI 1410

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.... 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 directing the Assessing Officer to allow....

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....e-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 the claim of deduction under section 1....