2013 (4) TMI 859

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....ber) 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 that there was nothing on record to show that the ....

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....rned 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 assessee's claim in respect of full amount of deductio....