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TMI Blog2020 (12) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... and held that the same are academic - HELD THAT:- From perusal of the grounds raised by the assessee before the Tribunal as well as the order passed by the Tribunal, it is evident that the grounds raised by the assessee has not been adjudicated by the Tribunal and the Tribunal has held the same to be academic. Tribunal ought to have adjudicated the grounds raised by the assessee on merits instead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the following substantial questions of law: i. Whether impugned order passed by learned Tribunal, to the extent it dismissed ground No.16 of Appellant's appeal, without considering written/oral submissions of Appellant and other material facts available on record, is perverse and not in accordance with law. ii. Whether impugned order of Tribunal dismissing ground No.16 of Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of Section 10A of the Act, the income earned by the assessee in the nature of recruitment fee should be excluded from the eligible profits of the business of the assessee. The assessee thereupon approached the Commissioner of Income Tax (Appeals) by filing an appeal, who by an order dated 30.08.2013 partially allowed the relief to the assessee. However, the relief in respect of the recruitm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessee before the Tribunal as well as the order passed by the Tribunal, it is evident that the grounds raised by the assessee has not been adjudicated by the Tribunal and the Tribunal has held the same to be academic. The Tribunal ought to have adjudicated the grounds raised by the assessee on merits instead of holding the grounds to be academic and not deciding the same. 5. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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