2016 (11) TMI 1672

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.... Sasikumar, JCIT For the Respondent : Sh. N. Devanathan, Advocate ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) - 15, Chennai, dated 18.03.2016 and pertains to assessment year 2009-10. 2. Shri Sasikumar, the Ld. Departmental Representative, submitted that the only issue arises for consi....

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....ear 2005- 06 and this Tribunal, by following its earlier order, allowed the claim of the assessee, therefore, it is covered in favour of the assessee. 4. We have considered the rival submissions on either side and perused the relevant material available on record. The objection of the Ld. D.R. is that STP I unit and non-STP unit are using the same infrastructure, employees, etc. This was examin....