TMI Blog2016 (1) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... nal and the matter was remanded in the earlier years. Therefore, respectfully following the earlier orders of the Tribunal on the similar issue as well as following the "principles of consistency", we remand the issue. Ground allowed for statistical purposes. - I.T.A. No.2351/M/2014 - - - Dated:- 14-1-2016 - SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER For the Appellant : Shri Vijay Mehta Mr. Anu, Kisnadwalla, Jitendra Shah For the Respondent : Shri Satyanarayana Raju, DR ORDER PER D. KARUNAKARA RAO, AM: This appeal filed by the assessee on 8.4.2014 is against the order of the CIT (A)-30, Mumbai dated 20.2.2014 for the assessment year 2010-2011. In this appeal, assessee r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n India Limited, an Indian company, and Italian-Thai Development Public Company Limited, a foreign enterprise. Assessee is engaged in the business of highway construction‟filed the return of income declaring the total income of Rs. NIL after setting off of current year loss of ₹ 60,47,156/-. The case was selected for scrutiny through CASS. AO completed the assessment u/s 143(3) of the Act and the assessed income was determined at ₹ 4,83,75,711/-. In the assessment, AO made certain disallowances and the disallowance of ₹ 4,33,33,687/- made u/s 40(a)(ia) of the Act on accoiunt of salary related to employees of ITD Cementation India Limited is one of them, which is the subject matter of Ground no.2 of the instant appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... favour of the assessee vide judgment dated 9.4.2014, the issues / grounds raised in the present appeal and the assessee‟s appeal in respect of the AY 2008-2009 are identical and respectfully following the judgment of coordinate Bench in respect of the assessee, the Ground no.2 of the present appeal is identical to the Ground no.2 of the earlier year of appeal............... 5. Considering the above, we are of the opinion that the identical issue has consistently been decided by the Tribunal in favour of the assessee. Therefore, respectfully following the earlier orders of the Tribunal on the similar issue as well as following the principles of consistency‟, we decide the issue involved in Ground no.2 in favour of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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