2014 (12) TMI 1245

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....CIT Respondent by : Shri M. Natarajan, CA O R D E R PER VIKAS AWASTHY, JUDICIAL MEMBER The appeal has been filed by the Revenue against the order of the Commissioner of Income-tax(Appeals)-II, Coimbatore, dated 30.6.2014 for the assessment year 2010-11. The only issue raised by the Revenue in appeal is with respect to eligibility of assessee to claim deduction under sec.80IA of the Income-....

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....on. Aggrieved by the assessment order dated 30.3.2013, the assessee preferred an appeal before the Commissioner of Income-tax(Appeals). 4. The Commissioner of Income-tax(Appeals) vide impugned order accepted the claim of assessee by following the decision of the Hon'ble Jurisdictional High Court in the case of M/s. Velayudhaswamy Spinning Mills (P) Ltd. v. ACIT (supra). 5. Both sides heard. We ....