2018 (7) TMI 2169

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....a ORDER PER VIKAS AWASTHY, J. This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-1, Kolhapur dated 21-07-2016 for the assessment year 2013-14. The Revenue in appeal has assailed the order of Commissioner of Income Tax (Appeals) in allowing assessee's claim of deduction u/s. 80IA(4) of the Income Tax Act, 1961 (hereinafter referred to as "the A....

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.... the time of hearing." 2. Shri Nikhil Pathak appearing on behalf of the assessee submitted at the outset that the issue regarding assessee's eligibility for claiming deduction u/s. 80IA(4) has been decided by the Tribunal in appeals by the assessee for assessment years 2004-05 to 2010-11 in ITA Nos. 2571 to 2577/PN/2012 decided on 09-12-2015 and in ITA Nos. 146 & 147/PUN/2016 for assessment yea....

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....gh Meena representing the Department fairly admitted that the issue regarding assessee's eligibility for claiming deduction u/s. 80IA(4) of the Act is recurring for the past several assessment years. In earlier assessment years the Tribunal has dealt with this issue and has held the assessee eligible for claiming deduction u/s. 80IA(4) of the Act. 4. Both sides heard. Orders of the authorities ....