TMI Blog2019 (11) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the Revenue from the order of the Tribunal relating to the assessment year 2002-03. No distinctive features have been shown in the present year from that of assessment year 2002-03 warranting different view to be taken Deduction u/s 80IA(10) - Appeal admitted on question (b) - Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in interpreti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the assessment years 2007-08 and 2008-09. Thus, the two appeals. 3. The Revenue has urged the following identical questions of law in both the appeals for our consideration: (a) Whether on the facts and circumstances of the case and in law, the Tribunal did not err in failing to appreciate that the approving authority i.e. Software Technology Park of India (ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Regarding Question (a) : It is an agreed position between the parties that the issue raised herein stands concluded in favour of the Respondent- assessee by the order of this Court in its own case (in its earlier name) in Income Tax Appeal No.1148/2012 (the case of CIT v. M/s.Patni Computer Systems Limited) decided on 28 February 201. The aforesaid appeal was filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
