TMI Blog2017 (11) TMI 1959X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in respect of Ground Nos. 14 15. In view of these facts, there is no merit in this contention that Ground No. 14 15 are also to be decided afresh. Therefore, there is no mistake in the tribunal order that the Ground No. 16 is general and it does not require any specific adjudication and this ground was rejected on this basis. The M. P. filed by the assessee is liable to be dismissed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,16 and 17. Thereafter as per the impugned tribunal order dated 03.03.2017, these four grounds were decided. He pointed out that Ground No. 10 11 were not pressed and were dismissed accordingly and Ground No. 17 was allowed and there is no mistake in respect of the tribunal order in respect of these three grounds. Regarding the decision in respect of Ground No. 16, it is submitted in the M. P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that issue is not specifically mentioned but it is specifically mentioned that the tribunal order in assessee s own case for A. Y. 2007 08 is binding and the issues and facts covered under the present appeal are identical and similar with A. Y. 2007 08. He submitted that as per Ground No. 16, the grievance of the assessee is about all the issues raised in the appeal for the present year which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. We find that as per Ground Nos. 1 to 13, the dispute is about T. P. Adjustment. Ground Nos. 14 15 are in respect of dispute for allowability of deduction u/s 10A for Recruitment Fees. Ground No. 17 is for allowability of deduction u/s 10A for interest income and misc. income. As per the earlier tribunal order dated 06.04.2016, Ground Nos. 14 15 were decided and rejected as per Para ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
