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2017 (5) TMI 1656 - HC - Income TaxDisallowance of deduction u/s 80-IC - job work got done outside the specified Area, i.e., Himachal Pradesh, and on the trading receipt from sale of unused papers - Held that:- Tribunal while adjudicating the appeal relating to the Assessment Year 2010-11 had relied upon its earlier decision in the assessee's own case for the Assessment Years 2005-06 to 2009-10, holding that it squarely covered the issue in the present case and as a result, dismissed the appeal filed by the revenue. As submitted by the parties that the said order was subject matter of appeal before this Court wherein, this Court had remanded the matter to the Tribunal for fresh adjudication after affording an opportunity of hearing to the parties [2017 (4) TMI 1062 - PUNJAB & HARYANA HIGH COURT]. Accordingly, the present appeal stands disposed of in the same terms.
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