THE HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A No.573 of 2014 DATE: 04.09.2014 Between: Commissioner of Income Tax III, Hyderabad. Appellant And M/s. Shodhana Laboratories Limited, Hyderabad. Respondent This Court made following: HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No.573 of 2014 JUDGMENT: (per Hon ble Chief Justice Sri Kalyan Jyoti Sengupta) We do not find any illegality or infirmity in judgment and order of learned Tribunal, which is impugned herein, as it has followed decision of jurisdictional High Court in case of CIT (A)-IV, Hyderabad vs. PEC Electronics Pvt. Ltd, Secunderabad in I.T.A.No.263 of 2013 dated 12.07.2013. Hence, we dismiss this appeal. No costs. K.J. SENGUPTA, CJ SANJAY KUMAR, J Date: 04.09.2014 va Commissioner of Income-tax III, Hyderabad. v. Shodhana Laboratories Limited