2017 (12) TMI 1555

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..... e the A.O., he is directed to allow the relief u/s. 23(l)(c) in view of the Tribunal's decision in the case of Premsudha Exports (P) Ltd vs. ACIT (CC) Mumbai (2007 (5) TMI 348 - ITAT MUMBAI) after due verification.” - MA No.323/Mum/2017, (Arising Out of ITA No.7294/Mum/2017) - - - Dated:- 26-12-2017 - Shri R. C. Sharma, AM And Shri Pawan Singh, JM For the Assessee : Shri Dr. P. Daniel .....

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..... miscellaneous petition as well as the order passed by the Tribunal dated 25/05/2016. We found that additional ground so raised by the assessee has been reproduced by the Tribunal in para 2, however, the same was not adjudicated. We also found that assessee has cited the decision of the Tribunal in case of Premsudha Exports (P) Ltd., during the course of original hearing, the same also could not be .....

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