2014 (11) TMI 1236

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....0/-. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in deleting the disallowance made by the AO on meter replacement expenses amounting to Rs. 27,17,04,626/- treating the same as revenue in nature instead of upholding the addition made by the AO, treating the same as capital in nature. 3. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in deleting the disallowance made by the AO by not considering apportioning the head office expenses and allocating Rs. 3,87,00,186/- to Goa unit Rs. 3,90,07,681/- to Samalkot Unit and Rs. 13,43,995/- to windmill unit and thereby reducing the amount of profits eligible for deduction u/s. 80IA in respect of the said units. 4. On the facts and in the c....

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....is issue at para-6 of its order and at para-7 following the decisions of the Tribunal in earlier years has deleted the addition. Respectfully following the decision of the Tribunal in earlier years ground No. 1 raised by the Revenue is dismissed. 7. Grievance raised vide ground No. 2 also has been decided by the Tribunal from A.Yrs 1999-2000 to 2008-09 and by the Hon'ble High Court from A.Yrs 2001-02 to 2007-08. 7.1. We have considered the decision of the Tribunal in A.Y. 2008-09. We find that the Tribunal has considered this issue at para-8 of its order and at para-9, the Tribunal has followed the earlier decisions and deleted the addition. Respectfully following the decision of the Tribunal in earlier years ground No. 2 raised by the Re....