2019 (1) TMI 460

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....AL MEMBER: The present Appeal filed by the assesseeis against the order of Ld. CIT (Appeal) - 24, Mumbai dated 21.03.16 for AY 2010-11. 2. At the very outset, it is noticed that none has appeared on behalf of assessee in spite of several calls and even no application for adjournment was moved. On the other hand Ld. DR is present in the court and is ready with arguments. Therefore we have dec....

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.... raised by the assessee relates to challenging the order of Ld. CIT(A) in reducing the deduction u/s 10B of the I.T. Act. 5. We have heard Ld. DR and we have also perused the material placed on record well as the orders passed by revenue authorities. We find that Ld. CIT(A) has dealt with the above ground raised by the assessee in para no. 2.4 to 2.4.2 of its detailed order and after having gon....