TMI Blog2020 (9) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee's appeal, Ld. CIT(A) rightly followed the decision of the ITAT Hyderabad Bench [ 2015 (10) TMI 80 - ITAT HYDERABAD] in assessee's own case, wherein an identical issue was decided by the Tribunal in favour of the assessee. Therefore, we are of the view that the order passed by the ld. CIT(A) is fair and reasonable and it does not call for any interference. - Decided against revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding deduction u/s 80IB before High Court. 3. Aggrieved, assessee carried the matter in appeal before the first appellate authority by contending that the A.O. failed to note that the assessee's claim of deduction u/s 80IB(10) was allowed for the past several years and erred in predetermining that the assessee is not eligible for deduction u/s 80IB(10) on the premise that the matter i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed 3. Any other ground(s) that may be urged at the time of hearing. 5. Learned Departmental Representative relied upon the order of the AO. 6. On the other hand, Learned Counsel for the Assessee strongly supported the decision of the Ld. CIT(A). 7. We have carefully considered the rival submissions and perused the material on record. We have also carefully gone through the orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
