2019 (10) TMI 835

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....t Singh, CIT DR ORDER Per B.R.R. KUMAR, AM: The present Misc. Application dated 22.03.2019 arising out of ITA No. 860/Chd/2018 has been moved by the assessee pleading therein for recalling the order dated 27.11.2018 of the Tribunal. 2. It was pointed out that the impugned appeal relating to allowance of deduction u/s 80IC of the Income Tax Act, 1961(hereinafter referred to as "Act") @ 100% ....

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....e same. 4. We have gone through the entire facts of the case. Both the counsels of the parties have pointed out that the issue in the impugned appeal is covered by the decision of the Hon'ble Apex Court in the case of 'Pr.CIT, Shimla vs. M/s Aarham Softronics' in Civil Appeal No.1784 of 2019, dated 20.02.2019, wherein, it has been held that even a new undertaking which has claimed deduction ....