2010 (4) TMI 1146

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..... ent has filed these two appeals for the Assessment Years 2004-05 and 2005-06 against orders of the learned Commissioner of Income-tax (Appeals) both dated 1.12.2009 disputing the deletion of the addition of cess on green leaf paid of ₹ 8,07,110 in the Assessment Year 2004-05 and ₹ 22,50,403 paid in the Assessment Year 2005-06. 2. We have heard the learned Representatives of the part .....

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..... ctional High Court. 3. In view of the above submissions of the learned Representatives of the parties and the fact that the learned CIT(A) has deleted the additions made by the Assessing Officer in both the Assessment Years under consideration by following the decision of Hon ble jurisdictional High Court in the case CIT v. AFT Industries Ltd (270 ITR 167), we hold that in the absence of any co .....

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