TMI Blog2021 (4) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... itled for a similar deduction under Section 10A - HELD THAT:- Second substantial question of law answered in favour of the assessee by a decision of the Hon'ble Supreme Court in the case of Commissioner of Income-tax vs. Yokogawa India Ltd. [ 2016 (12) TMI 881 - SUPREME COURT ] - I.T.A. NO.118 OF 2017 - - - Dated:- 24-3-2021 - THE HON BLE MR. JUSTICE ALOK ARADHE AND THE HON BLE MR. JUS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in holding that only issues arising out of order passed by the CIT under Section 263 of the Act can be appealed against before the Tribunal in the proceedings arising out of the order passed by the Assessing Officer under Section 143(3) of the Act pursuant to such order under Section 263 of the Act, although the CIT(A) himself had dismissed the appeal against the original assessment order as b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .(i) and (iii) have been rendered academic on account of efflux of time. It is further submitted that the second substantial question of law namely substantial question No.(ii) has been answered in favour of the assessee by a decision of the Hon'ble Supreme Court in the case of Commissioner of Income-tax vs. Yokogawa India Ltd. reported in (2017) 77 taxmann.com 41 (SC). 4. The aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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