2013 (6) TMI 783 - HC - Income Tax

Benefit under Section 10B - Tribunal 2010 (9) TMI 1093 - ITAT HYDERABAD allowing claim - Held that - This appeal is not required to be admitted, as the learned Tribunal has not done anything wrong, either on facts or law, while following its earlier decision in the same assessee s case.Since nowhere it is suggested that the aforesaid earlier decision of the Tribunal has not been accepted or that an appeal has been preferred against the said decision, we do not see any reason to interfere with the order impugned and hence, the appeal is liable to be dismissed.

Summary

The High Court of Andhra Pradesh dismissed the appeal as the Tribunal's decision was not found to be wrong, either on facts or law. The appeal was not required to be admitted as the Tribunal had followed its earlier decision in the same assessee's case.