9911796707
TMI Blog2008 (6) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... J.-At the time of admission of appeal the following substantial question of law has been formulated by the High Court : "Whether the Appellate Tribunal is right in law and on facts in directing to allow deduction under sections 80HHA and 80-I simultaneously ?" 2. The assessment year is 1990-91, the relevant accounting period being financial year ended on March 31, 1990. The assessee, a private l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated July 8, 1999, has confirmed the order of the Commissioner (Appeals) dismissing the appeal of the Revenue. 4. Heard Mrs. M. M. Bhatt, learned standing counsel for the appellant-Revenue. Though served, there is no appearance on behalf of the respondent assessee. 5. The issue raised is no longer res integra and hence, it is not necessary to set out the facts and contentions in detail. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed any error in granting deductions, both under sections 80HHA and 80-I of the Act simultaneously without reducing the relief available under section 80-I of the Act by the amount of deduction granted under section 80HHA of the Act. 7. Accordingly, the question is answered in the affirmative, i.e., in favour of the assessee and against the Revenue. The appeal is dismissed accordingly. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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