2026 (5) TMI 676

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.... MEMBER For the Appellant : Shri Nikhil Tiwari, CA For the Respondent : Shri A.S.Rana, Sr. DR ORDER PER MANISH AGARWAL, AM : The captioned Miscellaneous Application ["M.A"] is filed by the assessee against the order passed by the Co-ordinate Bench of ITAT in ITA No.3266/Del/2017 dated 29.11.2021 for the Assessment Years 2010-11 wherein the Co-ordinate Bench has held that the amount ....

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.... form part of the gross receipt for computation of income u/s 44BB of the Act. The assessee therefore, prayed that order of the coordinate bench suffered error of fact and be recalled and decided in terms of the grounds of appeal taken by the revenue. 4. On the other hand, Ld. Sr. DR for the Revenue supported the MA filed by the assessee. 5. Heard the contentions of both the parties and peru....

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.... M.A. filed by the assessee is allowed. ITA No. 3266/DEL/2017 [Assessment Year : 2010-11] 8. Now coming to the merits of appeal, it is observed that during the course of hearing, judgment of the Co-ordinate Bench in ITA No.5834/Del/2016 dated 31.05.2021 for AY 2012-13 was placed on record wherein this issue has been decided by the Co-ordinate Bench in favour of assessee vide para 9 of the or....