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15. The learned CIT(A) has erred in law and on facts in not appreciating that the recruitment fees is eligible for deduction IT(TP)A No.1487/Bang/2013 NTT Data Global Delivery Services Ltd., Bangalore under section 10A of the Act since it is covered within the notified information technology enabled services constituting computer software;
16. The learned CIT(A) has erred in law and on facts in ignoring and not following the Honourable Tribunal's decisions in the Appellant's own case for the assessment year 2007-08, being binding on the lower authorities, without appreciating the fact that the issues and facts covered under the present appeal are identical and similar with that of the Appellant's own case for the AY 2007- 08"
IT(TP)A No.1487/Bang/2013 NTT Data Global Delivery Services Ltd., Bangalore "3. Ground No.16 is general in nature and does not require any specific adjudication therefore the same is dismissed."
4. Not satisfied with the order was passed with regard to ground no.16, the assessee filed appeal before Hon'ble High Court of Karnataka and the Hon'ble High Court vide its order dated 19.11.2020 passed in ITA No.526/2017 remitted the ground No.16 to the file of Tribunal with the following observations:
IT(TP)A No.1487/Bang/2013 NTT Data Global Delivery Services Ltd., Bangalore
4. "We have considered the rival submissions. We find no force in the submissions of the learned AR of the assessee. We reproduce the said ground i.e. Ground No. 16. It is as under:-
"The learned CIT (A) has erred in law and on facts in ignoring and not following the Honourable Tribunal's decision in the Appellant's own case for the assessment year 2007 - 08, being binding on the lower authorities, without appreciating the fact that the issues and facts covered under the present appeal are identical and similar with that of the appellant's own case for the AY 2007 - 08."

(b) In Ground No.16, the assessee had placed reliance on the order passed for AY 2007-08 in the assessee's own case in IT(TP)A No.1487/Bang/2013 NTT Data Global Delivery Services Ltd., Bangalore identical issue has been decided in favour of the assessee.

(c) The Principles of consistency and rule of precedence should be followed where there are no changes in facts.

(d) Not following the earlier decision of the co-ordinate bench on the issue amounted to review of its own order which is not permissible. The error committed by the Hon'ble Tribunal has been set right by the Hon'ble High Court by directing the Hon'ble Tribunal to decide the Ground No.16 afresh and in accordance with law.