2016 (1) TMI 1286

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....r u/s.254(1)of the Income- tax Act,1961(Act)  PER RAJENDRA, AM   Vide its order dated 09.09.2015, Tribunal had partially recalled its order dated 24.09.2014, as grounds no.13 to 17 remained un-adjudicated. 2. Ground no.13 deals with exemption u/s.10 A of the Act. During the course of assessment proceedings, the Assessing Officer (AO)did not exclude communication charges and expe....

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....of the Tribunal for A.Ys. 2005-06 and 2006-07. The Departmental Representative (DR) left the issue to the discussion of the bench. 4. We have heard the rival submissions and perused the materials before us. We find that while deciding the ITA No. 5712 of 2010 (dated 24.9.2012), the Hon'ble Jurisdictional High Court had framed the following question of law: "Whether on the facts and in ....

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.... the appeal No. 584 of 2012, the Hon'ble High Court had taken the similar view. As that issue stands decided in favour of the assessee by the order of the Hon'ble High Court, so respectfully following the same, we are deciding ground no.13 in favour of the assessee. 5. Ground no.14-16 deal with not granting credit of taxes deducing at source (Rs.24.12 lacs)/charging of interest u/s. 234B and 23....