2011 (7) TMI 105

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..... or the payment of computing relief u/s 80HH and 80-I? - Revenue pointed out that in respect of the same assessee for the assessment years 1989-1990 and 1990-1991, this Court in its decision reported in M/s.Bush Boake Allen (India) Ltd Vs.The Assistant Commissioner of Income Tax (T.C.(A) No.548 of 2004), respectively, had set aside the order of the Tribunal and remitted the matter back to the Tribu .....

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..... s right in holding that the Research and Development expenses ought to be deducted while computing the income derived from the New Industrial Undertaking for the payment of computing relief under Section 80HH and 80-I? 2. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that Research and Development expenses were related to the profits derived by the .....

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..... nit. This Court pointed out that if the research did not pertain to the product manufactured at Chithoor, then the allocation of the expenses to Chithoor unit will be justified. The Tribunal followed the earlier orders in the assessee's case. 3. Hence, following the orders of this Court, in respect of the same assessee on the very same issue, we set aside the order of the Tribunal and remit th .....

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