2020 (9) TMI 1192

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..... e decision of this Court in the case of M/s.Comstar Automative Technologies Private Ltd [ 2020 (7) TMI 730 - MADRAS HIGH COURT] in favour of the assessee. Further in the decision of this Court in the case of CIT Vs. M/s.Comstar Automotive Technologies Pvt. Ltd. 2020 (3) TMI 814 - MADRAS HIGH COUR T] to which, one of us (TSSJ) was a party, the above mentioned substantial question of law was decid .....

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..... short, the Tribunal) for the assessment year 2005-06. 3. The appeal was admitted on 10.7.2018 on the following substantial question of law : Whether deduction under Section 10A of the Income Tax Act, 1961 may be allowed without reducing the brought forward losses pertaining to the year subsequent to the assessment year and setting the same off against gains of business in the current year ? .....

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