2016 (8) TMI 1288

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ha Kanani For the Respondent : J. D. Mistri, Senior Counsel a/w Atul Jasani ORDER 1. The Income Tax Appeal No.1145 of 2014 is not on board. Mentioned. As the issue involved in Appeal No.1145 of 2014 is identical to the issue in Income Tax Appeal No.1152 of 2014 which is on board, the Counsel request that both appeals be heard together. 2. The Income Tax Appeal No.1152 of 2014 is in res....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ugh no new product comes into existence? 4. The impugned order of the Tribunal allowed the respondent assessee's appeal for both the Assessment Years by placing reliance upon the decision of this Court dated 3rd May, 2013 in the respondent assessee's own case being Income Tax Appeal Nos. 612 of 2001 and 613 of 2001 in appeals filed by the Revenue. This Court by an order dated 3rd May, 2....