2018 (4) TMI 91

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....nt (By Sri: T. Suryanarayana, Advocate)   JUDGMENT S. Sunil Dutt Yadav. J., This appeal has been filed by the Revenue challenging the order of the Income Tax Appellate Tribunal, Bangalore Bench "A", which has affirmed the order of the Commissioner of Income Tax (Appeals) pertaining to the Assessment Year 2009-20 10, wherein the order of the Assessing Officer disallowing deduction was....

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....07 in ITA No.1504/Bang/2010 dated 22.11.2011 wherein, it has been held that the assessee was entitled to deduction under Section 10B, as its activities amounted to manufacturing. Accordingly, the assessee was held to be entitled f or deduction. The Revenue challenged the said order before the Income Tax Appellate Tribunal which decided the appeal in favour of the assessee by following the earli....

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....0B of the Act?" Meanwhile, an application - I.A.No.1/2018 has been filed on 23.01.2018 seeking to amend the appeal by suggesting the following substantial question of law- "Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that assessee had not fulfilled ingredients/conditions f or making claim under Section 10B of Act as assessee is not involved....