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2017 (2) TMI 1385
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.... the Respondent : Ms. Monika Baid, CA ORDER Per Sunil Kumar Yadav, Judicial Member This appeal is by the revenue against the order of CIT(A) inter aliaon the following grounds:- "1. The order of Ld. CIT(A) is opposed to law and facts ofthe case. 2. The Ld. CIT(A) erred in allowing the relief in respect ofdeduction U/s. 10A relying on the Hon'ble Karnataka HighCourt in the case of M/s. Tata ....