2017 (5) TMI 1707

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....his appeal by the Revenue is directed against the order of the Commissioner of Income-tax(Appeals)-15, Chennai dated 13.07.2016. 2. The only issue in this appeal is with regard to deletion of addition of Rs. 2,05,41,950/- towards deferred revenue income by the Ld.CIT(A). 3. The facts of the issue are that the assessee has submitted that the AO has taken the figure wrongly at Rs. 2,05,41,950/- ....

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....TA No.1345/Mds./2015 vide order dated 13.07.2016 wherein held that:- "10. We have heard both sides and gone through the orders of authorities below. The Assessing Officer made the disallowance only on the ground that similar issue for earlier assessment year is pending before the Hon'ble High Court. During the course of appellate proceedings, the AR of the assessee furnished decision of the ITA....