TMI Blog2013 (5) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... the sister concern M/s. Boon Industries [2010 (7) TMI 833 - ITAT MUMBAI] and as the Tribunal has decided the issue in the case of M/s. Boon Industries in favour of the assessee, appeal filed by revenue dismissed - decided in favor of assessee. - I.T.A. Nos. 6869 & 6871 /Mum/2011 - - - Dated:- 18-1-2013 - Shri D. Manmohan, VP And Shri N. K. Billaiya, AM,JJ. For the Appellant : Shri Manoj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court against this order. 3. As is evident from the ground of appeal, the Ld. CIT(A) has followed the decision of the Tribunal in the case of M/s. Boon Industries. It is seen from the assessment order that the Assessing Officer has followed the finding in the case of M/s. Boon Industries which is a sister concern of the assessee which is evident from para 16(a) at page-13 of the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Rs. 11,30,000/- made by the AO is deleted. 5. As both , assessment and the Appellate order, are based on the findings in the case of the sister concern M/s. Boon Industries and as the Tribunal has decided the issue in the case of M/s. Boon Industries in favour of the assessee as discussed by the Ld. CIT(A) in his order and as no distinguishing facts have been brought on record by the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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