Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm M/S. Unity Infraprojects Ltd., Vs. Dcit – 45, Mumbai 1252, Pushpanjali Apartments, Old Prabhadevi Road, Prabhadevi, Mumbai- 400025 Pan/Gir No. Aaacu4560E Appellant) .. Respondent) Acit-Cc-45, Mumbai Vs. M/S. Unity Infraprojects Ltd., 1252, Pushpanjali Apartments, Old Prabhadevi Road, Prabhadevi, Mumbai-400025 Pan/Gir No. Aaacu4560E Appellant) .. Respondent)
140B & 1409/PN/2003 dated 26.10.2009. However, the said decision was overruled by the same tribunal vide its later decision in the same case vide ITA No. 1408 & 1409/PN/2003 dated 28.2.2013. The sequence of events that lead to the later decision is mentioned in paragraph No. 6.1 above. The Tribunal allowed the deduction u/s.80IA(4) of the Act on the ground that