2015 (8) TMI 560

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..... t Chythanya K. K., Advocate, for the respondent JUDGMENT N. Kumar J.- As a common question of law is involved in all these three appeals and the assessee is also the same and the orders pertain to different assessment years, they are taken up for consideration together and disposed of by this common order. 2. The substantial question of law raised in these appeals is as under : "Whether, on .....

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..... es. In this period the party has applied for permission to set up the STPI unit at the ground floor of the said premises. The STPI authorities granted approval for setting up of the STPI unit for development of computer service/IT enabled services (ITES) on February 31, 2006. The assessee started the business in the newly set up unit during the financial year 2006-07. The assessee also continued t .....

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..... ported in [2011] 202 Taxman 365 (Karn) and CIT v. Expert Outsource (P.) Ltd. reported in [2013] 358 ITR 518 (Karn). 5. The law laid down in the aforesaid cases squarely applies to the facts of this case. Therefore, the findings recorded by both the appellate authorities are in accordance with law. Thus, the substantial question of law raised in these appeals is answered in favour of the assessee .....

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