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TMI Blog2011 (6) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... venue - The Appellate Tribunal was right in law and on facts in directing the Assessing Officer to allow relief under section 80I of the Act without reducing the amount by deducting the relief under section 80HHA of the Act - Decided in favour of assessee. - 99 of 1999 - - - Dated:- 16-6-2011 - MS.JUSTICE HARSHA DEVANI, MR.JUSTICE R.M.CHHAYA, JJ. MR KM PARIKH for Appellant(s) MR BD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Court to the decision of the Supreme Court in the case of Joint Commissioner of Income Tax Vs. Mandideep Engineering And Packaging. Ind. P. Ltd. (2007) 292 ITR 1 (S.C.), to submit that the controversy involved in the present case stands concluded in favour of the assessee by the said decision. It was pointed out that the Supreme Court in the said decision had taken note of the fact that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resaid view had been followed repeatedly by different High Courts against which no special leave petitions were filed meaning thereby that the Department had accepted the view taken in the said judgments. One of the judgments referred to was CIT v. Amod Stamping, (2005) 274 ITR 176 (Guj). The attention of the Court was also invited to the above referred decision of the Gujarat High Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under section 80HH of the Act on gross total income without reducing the amount allowed under section 80I of the Act. The view taken by the Tribunal is in consonance with the above referred decision of the Madhya Pradesh High Court as well as of this High Court in the case of CIT Vs. Amod Stamping (supra), the question is therefore, answered in the affirmative, that is, in favour of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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