2013 (4) TMI 859

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.... ORDER R. S. Syal (Accountant Member) This appeal by the Revenue arises out of the order passed by the Commissioner of Income-tax (Appeals) on 14.10.2011 in relation to the assessment year 2007-2008. 2. The only effective ground raised in this appeal reads as under:- "On the facts and in the circumstances of the case and in law, the Ld.CIT(A) erred in coming to the conclusion tha....

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.... reduced the amount of deduction u/s 10A. The learned CIT(A) overturned the assessment order on this issue. 4. After considering the rival submissions and perusing the relevant material on record, we find that the assessment year 2004- 2005 involving similar issue came up for adjudication before the Tribunal in ITA No.7629/Mum/2007. Vide order dated 30.07.2008, the Tribunal has accepted the ass....