Itta/547/2013 Of The Commissioner Of Income Tax-I v. Adaptec [India] Ltd

HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.547 of 2013 Date: 01.11.2013 Between:Commissioner of Income Tax-I,Hyderabad. ANDAdaptec (India) Ltd.,Hyderabad. .....Appellant ...Respondent HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.547 of 2013 JUDGMENT:(per Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta ) This appeal is preferred against the judgment and order dated14.03.2012 passed by the learned Tribunal in relation to theassessment year 2006-07 and sought to be admitted on the followingsuggested questions of law: (1) Whether, on the facts and in thecircumstances of the case, the Tribunal is correct in lawin holding that the Telecommunication charges should beexcluded from the total turnover for the purposes ofcomputation of allowable deduction under Section 10A?(2) Whether, on the facts and in thecircumstances of the case, the Tribunal is correct in lawin holding that TDS is not deductible on ‘band widthcharges’ paid by the assessee? (3) Whether, on the facts and in thecircumstances of the case, the Tribunal is correct in lawin deleting the disallowance of Rs.9,36,161/- underSection 40(a)(ia) of the Act? (4) Whether, on the facts and in thecircumstances of the case, the Tribunal is correct in lawin deleting the additions to fixed assets of Rs.47,53,543/-while confirming the order of the assessing officerdisallowing the depreciation on the very same assets? (5) Whether, on the facts and in thecircumstances of the case, the Tribunal is correct in lawin confirming the order of the CIT (A) allowing theassessee’s alternate plea that the disalloweddepreciation should be taken into consideration whilecomputing the deduction under Section 10A? We have heard learned Counsel for the appellant, and gonethrough the impugned judgment and order of the learned Tribunal. It appears, basically three issues are involved in this case andall those issues have been decided by the learned Tribunal followingits two decisions on identical issue and there has been no appeal preferred against those decisions on which reliance has been placedand as such the decision on those issues has been accepted by thedepartment. We do not find anything to decide in this appeal.Accordingly, the appeal is dismissed. No order as to costs. ___________________ K.J. SENGUPTA, CJ _________________ SANJAY KUMAR, J 01.11.2013 Gsn