JCIT Vs. H-ONE INDIA PVT. LTD.

JUDGEMENT

(1.) THIS appeal, at the instance of the Revenue, is directed against the order of the CIT(A) dated 23.11.2011. The relevant assessment year is 2008 -09.

(2.) THE effective grounds raised reads as follows: - -

(3.) AGGRIEVED the assessee, preferred an appeal before the First Appellate Authority. The CIT(A) allowed the appeal of the assessee following the order of the Tribunal in assessee's own case for AY 2007 -08. The relevant finding of the CIT(A) reads as follows: - -