2010 (3) TMI 1289

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....: Sri. M.V. Seshachala Adv. For the Respondent : Sri : S. Parthasarathi, Adv. JUDGMENT MRS. JUSTICE B.V. NAGARATHNA The Revenue has preferred this appeal challenging the order dated 12-10-2004 passed in ITA No. 597/Bang/1999 on the following substantial questions of law: "(i) Whether the Tribunal was correct in holding that the assessee would be entitled to claim deduction for....

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.... 36(1)(viia) of the Act." 2. We have heard the learned Counsel for the appellants and the learned Counsel for the respondent. 3. During the course of the arguments, it has been brought co our notice that the substantial questions of law raised in this appeal have been considered in I.T.A. No. 103/2005 which was disposed of by this Bench today and accordingly, the matter may be remitted back ....