1 ita 221-2010 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 221 OF 2010 The Commissioner of Income-Tax-7, Mumbai ...Appellant vs. M/s.Pardiam Exports Pvt.Ltd. ...Respondent Mr.Suresh Kumar for the Appellant. Mr.Deepak Tralshawala with Mr.V.S. Hadade for the Respondent. CORAM : J.P. DEVADHAR AND MRIDULA BHATKAR, JJ. DATED : DECEMBER 1, 2010 P.C. :- 1 The question raised in this appeal is whether ITAT was justified in holding that the assessee is entitled to deduction under Section 10A of the Income Tax Act, 1961. 2 Perusal of the order of the Tribunal shows that the Tribunal has allowed the claim of the 2 ita 221-2010 assessee by following its decision in the case of the assessee for the earlier years. 3 The learned Counsel for the Revenue states that the appeal filed by the Revenue in the case of assessee for the earlier years (Income Tax Appeal No.2188/2009) has been dismissed on 30th November, 2009. 4 In this view of the matter, we see no merit in the present appeal and the same is hereby dismissed. (MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)