TMI Blog2015 (10) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of CIT v. Pruthvi Brokers and Shareholders P. Ltd. [2012 (7) TMI 158 - BOMBAY HIGH COURT] wherein the hon'ble jurisdictional High Court has considered the decision of the hon'ble Supreme Court in the cases of Goetze India Ltd. v. CIT [2006 (3) TMI 75 - SUPREME Court ] and National Thermal Power Co. Ltd. v. CIT [1996 (12) TMI 7 - SUPREME Court ] and finally concluded that even if a claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Commissioner of Income-tax (Appeals)-18, Mumbai dated April 30, 2013 pertaining to assessment year 2010-11. 2. The sole grievance of the Revenue is that the learned Commissioner of Income-tax (Appeals) erred in directing the Assessing Officer to allow the assessee's enhanced claim of deduction under section 10A at 100 per cent. against 50 per cent. claimed by the assessee. 3. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for 100 per cent. deduction though in the return of income 50 per cent. deduction was claimed. Drawing support from various decisions, the learned Commissioner of Income-tax (Appeals) directed the Assessing Officer to allow the claim of deduction under section 10A at 100 per cent. as claimed by the assessee. 6. Aggrieved by this, the Revenue is before us. This issue is no more res integra as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limited to the power of the assessing authority and that the judgment does not impinge on the power of the Tribunal under section 254 of the Act. 7. Respectfully following the ratio laid down by the hon'ble jurisdictional High Court in the case of CIT v. Pruthvi Brokers and Shareholders P. Ltd. [2012] 349 ITR 336 (Bom), we decline to interfere with the findings of the learned Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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