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2015 (10) TMI 1750 - DELHI HIGH COURT

2015 (10) TMI 1750 - DELHI HIGH COURT - [2015] 378 ITR 619 (Del) - Revision u/s 263 - whether AO allowing deduction under Sections 36(1) (viia) (c) and 36 (1) (viii) in favour of the Assessee was erroneous as well as prejudicial to the interest of the Revenue? - Held that:- The Court is satisfied that in terms of the law explained by the Supreme Court in Malabar Industrial Co.Ltd. v. CIT (2000 (2) TMI 10 - SUPREME Court) as followed in CIT v. Honda Siel Power Products Ltd. (2010 (7) TMI 38 - HIG .....

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bhishek Sharma and Ms. Radhika Gupta, Adv For the Respondent : Mr. Mayank Nagi, Adv ORDER 1. This appeal by the Revenue is directed against the order dated 28th November 2014 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 2598/Del/2012 for the Assessment Year ('AY') 2007-08. 2. The question of law before the ITAT was whether the order dated 30th March 2012 passed by the Commissioner of Income Tax ('CIT') under Section 263 was justified in law. 3. The CIT .....

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