BA CONTINUUM INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

194 Taxman 192 (Bombay). b) Erred in upholding the flawed approach adopted by the Ld. AO in not granting deduction under section 10A of the Act which was allowed in the subsequent year i.e., AY 2006-07 by the Ld. AO, during the regular assessment proceedings under section 143(3) of the Act. 7. Erred in upholding the action

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed