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2016 (1) TMI 1220 - HC - Income TaxRecompute the disallowance u/s 14A on a reasonable basis - Held that:- Tribunal has followed the decision of this Court in Godrej & Boyce (2010 (8) TMI 77 - BOMBAY HIGH COURT ). The above decision according to the Revenue was subject to challenge by the Revenue before the Supreme Court and the same according to the Revenue has been dismissed on 28th October, 2013. Therefore, question (a) as raised does not survive. Thus, this question is not entertained. Disallowance of expenses and depreciation incurred by the assessee on Kavesar Unit - ITAT deleted addition - Held that:- The Revenue has already accepted the earlier order of the Tribunal in case of the same respondent assessee for Assessment Year 2002-03 which has been merely followed by the impugned order. There is no justification shown warranting filing of an appeal from the impugned order, when it has merely followed the earlier orders in Assessee's own case for the Assessment Year 2002-03. Mrs. Bharucha states that the Department has accepted the decision of the Tribunal rendered in the case of Respondent Assessee for the Assessment Year 2002-03, which has been followed by the impugned order. Although no affidavit has been filed indicating the reasons as to why the Revenue has preferred the present appeal on the above two issues when the earlier order of the Tribunal for the Assessment Year 2002-03 has been accepted by the Revenue. The statement is made by Mrs. Bharucha is on the basis of instructions given by one Mr. Rajesh Kumar Yadav in his letter dated 15th January, 2016. The same is taken on record and marked "X" for identification. Accordingly, questions (b) and (c) also do not raise any substantial question of law and are not entertained.
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