TMI Blog2012 (11) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... N.K.Billaiya, This appeal by the Revenue is preferred against the order of the Commissioner of Income-tax (Appeals) 32, Mumbai dated 16.09.2004, pertaining to assessment year 2001-2002. 2. The Revenue has raised following substantive grounds of appeal:- 1. On the facts and in the circumstances of the case and in law, the CIT(A) erred in deleting the addition of & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CIT(A) erred in directing to allow expenses on hire charges against the receipt of hire charges before disallowing the same as per clause (baa) of 80HHC. 3. The issue raised by grounds no.1, 2 and 3 are identical with the issues raised by grounds no.3, 4 and 5 in ITA No.7926/Mum/2004 though quantum may differ. As we have already decided similar issues in ITA No.7926/Mum/2004 by our or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. We have carefully perused the orders of the Tribunal in ITA No.1278/Mum/2009 and 4740/Mum/2008. We find that in assessment year 2004-2005, the Tribunal has decided this issue in favour of the assessee based on the finding given in assessee s own case in ITA No.294/Mum/1997 for assessment year 1992-93. As no distinguishing facts having been brought on record for the year under consideration, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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