2022 (11) TMI 1559

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....E APPELLANTS : SHRI. K.V. ARAVIND, STANDING COUNSEL FOR THE RESPONDENT : SHRI. SURYANARAYANA, SENIOR ADVOCATE FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE JUDGMENT Shri. K.V.Aravind, learned Advocate for the Revenue submitted that though this appeal has been admitted to consider three questions, this Court may consider all four questions raised in the appeal and they read as follows: 1. Whether on ....

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.... 4. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in allowing in setting aside re-computation of Section 10A made by Assessing Authority by following the judgment of this Hon'ble Court in case of CIT Vs. Tata Elxsi Ltd? 2. Shri. Suryanarayana, learned Senior Advocate for the assessee submitted that the first question is covered by the decision i....