2017 (5) TMI 1707

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....CA ORDER CHANDRA POOJARI, j. This 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....

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.... own case for assessment year 2009-10 in ITA 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 ....