2017 (12) TMI 1062

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....or The RESPONDENT : Sri. P. Benny Thomas, Sri. P. Gopinath, Sri.K.John Mathai, Sri.E.K.Nandakumar And Sri.Raja Kannan JUDGMENT Ramachandra Menon, J. These appeals have been preferred at the instance of the Revenue, on being aggrieved of the orders passed by the Tribunal in the appeals. ITA No. 1680 of 2009 is in respect of the year 1997-'98, whereas the other appeal is in respect of t....

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....ell. 2. The crux of the dispute is in respect of eligible deduction under Section 80 IA of the Act. 3. Going by the nature of pleadings and proceedings, it is seen that there is no dispute for the Revenue, that the assessee is eligible to have deduction, but for the quantum of deduction eligible. Coming to the factual position in ITA No. 1680 of 2009, while computing the eligible deduction o....

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....g the verdict passed by the Tribunal in the assessee's own case in respect of the assessment year 1991-'92, the Commissioner dismissed the appeals as per Annexure B order dated 15.06.2001. 5. Met with the situation, the assessee preferred further appeal before the Tribunal. By that time, the appeals preferred by the assessee in respect of the orders passed by the Tribunal for the year 1....

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....y filing these appeals, mainly pointing out that the Department had already preferred SLP before the Apex Court and the same was pending. 6. Heard Sri. Jose Joseph - the learned standing counsel appearing for the Revenue as well as Sri. P. Gopinatha Menon - the learned counsel appearing for the assessee. 7. There is no dispute to the fact that the issue has been decided in favour of the asse....