Audi Ag, Mumbai vs Dcit (It) 1(1)(2), Mumbai on 4 March, 2020
AUDI AG Vs. DCIT(IT)-1(1)(2)
Subsequently, issue came before the Hon'ble ITAT in the assessment order 2011-12 in ITA No.
743/Mum/2015 and 2012-13 ITA No. 558/Mum/2016 and 2013-14 ITA No. 688/Mum/2016.
Since issue has been covered by the decision of the Hon'ble ITAT for the assessment year
2009-10 and 2010-11, therefore, we find no reason to taken any other view of the matter then
the view so taken by the coordinate bench. Respectively following, we uphold the plea of the
assessee and direct the A.O to give the relief as prayed for in view of the Tribunal observation
of the assessment year 2009-10 and 2010-11 which is applicable as mutatis mutandis in this
order also. Accordingly, the appeal is hereby allowed.