2015 (10) TMI 2759

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....Shah, AR ORDER Shri Kul Bharat,  This present appeal was disposed of vide Tribunal's order dated 05/07/2013. Subsequently, the Revenue preferred a miscellaneous application No.59/Ahd/2014 stating therein that ground No.7(a) was not decided by the Tribunal, therefore the Tribunal was pleased to modify the order dated 20/07/2015; thereby the present appeal is fixed for hearing for the ....

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....ed liability, therefore the same ought to have been added for computing the book profit u/s.115JB of the I.T.Act. 2.1. On the contrary, ld.counsel for the assessee submitted that the issue is squarely covered in favour of the assessee by the decision of the Tribunal passed for AY 2005-06 in assessee's own case. 3. We have heard the rival submissions, perused the material available on record ....

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.... at page Nos.138 & 152 respectively. There is no dispute with regard to the facts that in the earlier years, the same issue was decided by the Coordinate Bench (ITAT "A" Bench, Ahmedabad) in fvour of the assessee in ITA Nos.4522 & 4557/Ahd/2007/Ahd/2007 and 3688 & 3864/Ahd/2008 for AY 2004-05 and AY 2005-06 respectively, by observing as under:- Under the identical facts, for AY 2004-05 in ITA N....

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....our of assessee in AY 2004-05 while deciding ground No.6(a) on Revenue's appeal in that year and this decision by us is by following the Tribunal's order in assessee's own case for AY 2002-03 and no difference in facts could be pointed out by ld.DR of the Revenue. Hence, we do not find any reason to take a contrary view in the present year. This ground of Revenue's appeal is also rejected." 4.1....