2011 (4) TMI 96

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..... ovisions of Section 80IB(13) r.w. section 801A(9) of the I.T.Act, 1961? Held that: the matter is covered against the assessee by order of this Court dated 18.4.2011 in ITA No.469 of 2010 Asin Exim International Vs. Commissioner of Income Tax [2011 -TMI - 203416 - PUNJAB AND HARYANA HIGH COURT] wherein it was held that if deduction under Section 80-IA has been taken, deduction under Section 80H .....

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..... in the circumstances of the case, the ITAT was correct in upholding the order of the ld. CIT(A) in directing the A.O. not to restrict the deduction u/s 80HHC as per provisions of Section 80IB(13) r.w. section 801A(9) of the I.T.Act, 1961? 2. Learned counsel for the appellant fairly states that matter is covered against the assessee by order of this Court dated 18.4.2011 in ITA No.469 of 2010 .....

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