2015 (2) TMI 1257

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..... 75/Hyd/2014 - - - Dated:- 12-2-2015 - SHRI D.MANMOHAN, VICE PRESIDENT AND SHRI B.RAMAKOTAIAH, ACCOUNTANT MEMBER For The Appellant : Smt. G.Aparna Rao For The Respondent : Shri A.V.Raghuram ORDER Per D.Manmohan, Vice President : This appeal by the Revenue is directed against the order passed by the Commissioner of Income-tax(Appeals) V, Hyderabad, and it pertains to asse .....

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..... S.40a(ia) of the Act. 3. The Assessing Officer rejected the contention of the assessee whereas the learned CIT(A) accepted the plea, in view of the fact that under identical circumstances, the ITAT, Hyderabad Bench B in assessee s own case for the assessment year 2009-10 (ITA No.372/Hyd/2013 dated 18.12.2013) held that there is no sub-contract between the JV and its constituents and therefore .....

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..... red the rival submissions, we are of the view that the order passed by the learned CIT(A) does not call for any interference, since it was based upon the view taken by the ITAT in assessee s own case, cited supra. We therefore, dismiss the appeal filed by the Revenue. 6. In the result, Revenue s appeal is dismissed. Pronounced accordingly at the conclusion of hearing on 12.2.2015 - - Tax .....

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