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JUDGMENT Akil Kureshi, J. - The Revenue is in appeal against the judgment of the Income-tax Appellate Tribunal, Rajkot ("the Tribunal" for short), dated May 22, 2012. The following questions have been framed in the tax appeal : "(i) Whether, in the circumstances and the facts of the case and in law, the Appellate Tribunal is right in holding that deduction claimed by the assessee under section 10A of the Income-tax Act in respect of the STP Rajkot unit should be allowed without adjustment of losses of other units and without adjustment of brought forward losses/ unabsorbed depreciation of earlier years ? (ii) Whether, in the circumstances and the facts of the case and in law, the Appellate Tribunal is right in deleting the addition of Rs. 83,01,730 made on account of disallowance of the claim of deduction under section 10A of the Income-tax Act ? (iii) Whether, in the circumstances and the facts of the case and in law, the Appellate Tribunal is right in holding that the income and expenditure attributable to eligible undertaking under section 10A of the Income-tax Act has to be allowed in the case of the assessee while computing the book profit under section 115JB of the Income-tax Act ?" 2. Previously, in our order dated March 25, 2013, we had issued notice to the respondent only with respect to question (iii). In the said order, we had given reasons for not entertaining questions (i) and (ii), even for issuance of notice. Such reasons read as under: "3. We have heard learned counsel, Shri Pranav Desai, for the Revenue. It is candidly pointed out to us that questions Nos. (i) and (ii) are already considered in the case of this very assessee in earlier assessment years in Tax Appeals Nos. 687 of 2012 and 831 of 2012, whereby this court has not entertained this issue. The relevant findings in Tax Appeal No. 687 of 2012 are as follows : 2. Short issue is whether deduction claimed by the assessee under section 10A of the Income-tax Act, 1961, should be allowed without adjustment of losses of other units and without adjustment of brought forward losses and/or its depreciation of earlier years. 3. The Tribunal considered such question in the light of a decision of…

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