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2010 (9) TMI 1100
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....tiwalla & Shri M.P. Chhajed For the Respondent: Shri Manvendra Goyal ORDER Per D. Manmohan, VP:- All these appeals are filed at the instance of revenue and the main issue is with regard to eligibility to claim deduction u/s. 35(2AB) of the Income Tax Act, 1961. 2. In the appeal for A.Y. 2002-03 and 2004-05, the revenue has also challenged the order of learned CIT(A) with regard to c....
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.... as ITA No. 4246/Mum/2009 and posted before "B" Bench. The said appeal was disposed of by order dated 20.8.2010, wherein the Bench passed a detailed order to hold that the assessee is eligible to claim deduction u/s. 35(2AB) of the Act. Placing reliance upon the aforecited decision, learned counsel for the assessee submits that no case was made out by the Revenue even for the earlier years and thu....