1. Mr. S Sharma, learned counsel for the appellant.

2. Heard on admission.

This appeal under Section 260(A) of the Income Tax Act, 1961 is directed against order dated 21.11.2013 passed by the Income Tax Appellate Tribunal, Guwahati Bench, whereby it has allowed respondent’s ITA No. 316/Gau/2013 for the Assessment Year 2009-2010.

3. The respondent had filed its return of Income for the assessment year 2009-2010. The Respondent claimed and received deduction of Rs. 54,28,812/- under Section 80IC of the Income Tax Act, 1961 on the profits and gains of business in respect of Transport Subsidy, Interest Subsidy, Fixed Deposit Interest, Miscellaneous Receipt and Central Excise Duty Refund. But the same was disallowed by the Assessing Officer vide order dated 16.11.2011. Aggrieved, the respondent preferred appeal before the Commissioner of Income Tax (Appeals), Shillong, who, vide order dated 25.3.2013 has partly allowed the same. Thereafter, the respondent filed appeal before the Income Tax Appellate Tribunal, Guwahati Bench, which has been allowed by the impugned order dated 21.11.2013. It is against this order, the Revenue has filed the present appeal.

4. It is not dispu