2016 (5) TMI 1630

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..... Billaiya, Accountant Member For the Appellant : Shri R.I. Patel, CIT/DR. For the Respondent : Shri S.N. Soparkar, A.R. ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. ITA Nos. 3025/Ahd/2010 & 3069/Ahd/2010 are cross appeals by the revenue and the assessee against the very same order of the ld. CIT(A)-IV, Ahmedabad dated 20.08.2010 pertaining to A.Y. 2005-06. 2. These cross ....

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....on of provision for deferred tax u/s. 115JB (6) Denying the exemption to the Ahmednagar Unit u/s. 10B (7) Exclusion of income of Section 10B for Ahmednagar for computing Book Profit u/s. 115JB. 4. Except for issues contained in Item No. 5 hereinabove all other issues have been decided by us in quantum appeal in favour of the assessee and against the revenue in ITA No. 2430/Ahd/2009 & ....