1 ITXAL1109-11.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ttm INCOME TAX APPEAL (L) NO.1109 OF 2011 The Commissioner of Income Tax-II, Pune .. Appellant Vs. M/s.Bora Agro Foods .. Respondent. Mr.Vimal Gupta for the appellant CORAM : J.P. DEVADHAR & K.K. TATED, JJ. DATE : 5TH OCTOBER, 2011. P.C. 1. Whether the Assessee is eligible for additional claim under section 10A of the Income Tax Act, 1961 due to enhancement of income on account of disallowance made under section 40(a)(ia) of the Act is the question raised in this appeal. 2. The ITAT following the decision of this court in the case of CIT vs. Gem Plus Jewellery India Limited reported in (2010) 194 Taxman 192 (Bom) has allowed the claim of the assessee. 3. Since the decision of the ITAT is based on the decision of this court with which we concur, we see no reason to entertain this appeal. 4. Accordingly, appeal is dismissed. (K.K. TATED, J.) (J.P. DEVADHAR, J.)