, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , . . , ! BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI S.S. GODARA, JUDICIAL MEMBER ./ I.T.A. NO.2142/MDS/2014 AND C.O.NO.127/MDS/2014 (IN ITA NO.2142/MDS/2014 ) ( / ASSESSMENT YEAR : 2010-2011) THE DCIT, COMPANY CIRCLE-II(4), CHENNAI 600 034. ( '# /APPELLANT) VS M/S. LIFE CELL INTERNATIONAL P. LTD, NO.26, VANDALUR KELAMBAKKAM ROAD, KEELKOTTAIYUR, CHENNAI 600 048. [PAN:AAECA 7997B] ( $%'# /RESPONDENT/ CROSS OBJECTOR) / APPELLANT BY : SHRI. PRAMOD NANGIA, IRS, CIT / RESPONDENT BY : SHRI.T. BANUSEKAR, C.A. /DATE OF HEARING : 26.02.2015 ! /DATE OF PRONOUNCEMENT : 11.03.2015 & / O R D E R PER BENCH THIS REVENUES APPEAL AND ASSESSEES CROSS OBJECTIO NS FOR ASSESSMENT YEAR 2010-11; EMANATE FROM ORDER DATED 0 6.03.2014 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)- II, CHENNAI IN ITA NO.1740/2013-14, DELETING ADDITION OF F7.65 CRO RES ARISING FROM