TMI Blog2014 (3) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal shall address the question after giving an opportunity of being heard to the parties and also allowing them to produce further evidence/materials in support of their case, if they so desire – the other question remained open by the court - Decided in favour of Revenue. - I.T.A.No. 535/2007 and I.T.A.No. 537/2007 - - - Dated:- 17-2-2014 - Mr. Dilip B Bhosale and Mr. B Manohar, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dispute Act, 1947, are applicable to the assessee company and its workmen in view of the fact that the software engineers drew heavy salary and the assessee company was entitled to claim the deduction under Section 80JJAA of the Act? (b) Whether the Appellate Authorities were correct in holding that the assessee is entitled to exemption u/s.80JJAA of the Act admittedly when the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances of the case and as agreed by learned counsel for the parties, we dispose of these appeals by the following order:- (i) The Tribunal shall address the second question after giving an opportunity of being heard to the parties and also allowing them to produce further evidence/materials in support of their case, if they so desire. We make it clear that we have not express ..... X X X X Extracts X X X X X X X X Extracts X X X X
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