2012 (11) TMI 1267

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....RDER N.K.Billaiya, This appeal by the Revenue is preferred against the order of the Commissioner of Income-tax (Appeals) - 32, Mumbai dated 16.09.2004, pertaining to assessment year 2001-2002. 2. The Revenue has raised following substantive grounds of appeal:- "1. On the facts and in the circumstances of the case and in law, the CIT(A) erred in deleting the addition of ₹ 1,69,246/- ....

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....on hire charges against the receipt of hire charges before disallowing the same as per clause (baa) of 80HHC." 3. The issue raised by grounds no.1, 2 and 3 are identical with the issues raised by grounds no.3, 4 and 5 in ITA No.7926/Mum/2004 though quantum may differ. As we have already decided similar issues in ITA No.7926/Mum/2004 by our order of even date, for similar reasons grounds no.1, 2 ....

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....2009 and 4740/Mum/2008. We find that in assessment year 2004-2005, the Tribunal has decided this issue in favour of the assessee based on the finding given in assessee's own case in ITA No.294/Mum/1997 for assessment year 1992-93. As no distinguishing facts having been brought on record for the year under consideration, respectfully following the findings of the Tribunal in ITA No.1278/Mum/2009 an....