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TMI Blog2010 (2) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... g the finding of the Hon'ble Tribunal, Delhi Special Bench and for the reasons recorded therein. 3. Aggrieved, the assessee company has now come up with the present Misc. Petition on the ground that the order of the Hon'ble Delhi Special Bench reported in (2009) 315 ITR (AT) 401 supports the contentions of the assessee company and, therefore, the order passed by this Bench suffers from mistake, rectifiable within the meaning of s.254(2) of the Act. 3.1. After due consideration of the assessee company's plea, the Misc. Petition of the assessee Company is admitted and the Registry was directed to take the Misc. Petition on record and list the same for adjudication. 4. During the course of hearing, the submissions made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame profit of the undertaking, deduction other provisions like 80HHC was claimed; that in such cases, restriction contained in the above provisions would apply; that if profits are derived from separate undertakings, restriction contained in the provision would not be applicable; 4. that the assessee is having separate under-takings which are claiming deductions separately, but without any claim of double deduction under any particular section. Thus, the finding of the Special Bench was clearly applicable to the case on hand and, therefore, the order of this Bench dt: 30-10-2009 suffers from mistake which requires to be rectified. 4.1 The learned A.R. relied on the case ACIT vs. Hindustan Mint and Agro Products (Del SB) 315 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, the restriction contained in the above provision would not be applicable." On perusing the case Godrej Agrovet Ltd. vs. ACIT (290 ITR 252), wherein reliance was placed by Shri Vohra, we find that the ratio set in the case was on different context and facts. The relevant portions are herebelow extracted: "Held, that the fact that some of the units of the assessee were incurring losses had no relevance for computation of deduction u/s. 80HHC. Admittedly, there were profits from the export activity and, therefore, deduction granted u/s. 80HHC could not be faulted. It was admitted that the assessee had not made exports of the goods manufactured in the industrial units eligible for deduction u/s. 80 IB. If the goods manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of deduction allowed under section 80IB/80IA of the Income-tax Act. 4.2 We have duly considered the submission of the Ld. A R and also the Ld. D.R present. After careful perusal of the relevant portion of earlier order of this Bench, and decision of the case laws extensively quoted by learned A.R., we are of the considered view that our earlier finding does not suffer from any infirmity which requires to be cured. We, therefore, reject the assessee's claim on this count and that our earlier decision doesn't require any modification and, therefore, reconfirmed. 5.1 With regard to the other issue, the grievance of the assessee is that during the course of argument, reliance was placed on various case laws, notably, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertaining to Chittoor unit. The assessee's appeal and further appeal to the Tribunal having proved unsuccessful, the assessee is now before us. It was submitted that the amount so included does not pertain to the Chittoor unit, in which unit there is no research and development activity undertaken and carried out; that regarding the products that were manufactured in Chittoor unit, no research and development was undertaken at Madras and that therefore, the allocation of some amount on that head to the Chittoor unit was not warranted. It is pertinent to point out that both under sections 80HH and 80-I where the gross total income of an assessee includes any profits and gains derived from an industrial undertaking to which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oor. For the purpose of determining as to whether at all there was research and development undertaken regarding the product that is manufactured in Chittoor unit, the matter is to be inquired into. If it did pertain to the product manufactured at Chittoor, only then the allocation of the expense to Chittoor unit would be justified. 5.2 We have duly considered the ruling of the Hon'ble Court cited supra. With due respects, on a close perusal of the said finding, we find that the Hon'ble Court had ruled that - (at the cost of repetition) "There was a presumption made that any technology about new flavours and essence will automatically be utilized in Chittoor unit also without examining as to whether the research and developm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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