2017 (11) TMI 1047 - SCH - Income Tax

Deduction u/s 10A - Held that - In the nature of the order we propose to pass, it is not necessary to issue notice to the respondent, since this court has rendered its judgment in the relied upon matter CIT v. Yokogawa India Limited 2016 (12) TMI 881 - SUPREME COURT Therefore, this appeal is disposed of in terms of the said judgment. Since, notice is not issued to the respondent before this court, we make it clear that the Assessing Officer will issue notice to the respondent.

Summary

The Supreme Court of India granted leave in the case without issuing notice to the respondent, citing a previous judgment. The appeal was disposed of in terms of the said judgment. The Assessing Officer will issue notice to the respondent, and the appellant must serve a copy of the judgment to the respondent. Pending applications were disposed of with no orders as to costs.