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TMI Blog2010 (2) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee cannot claim a double deduction by way of making a claim under section 80HHE also, in addition to deduction under section 10A of the Act, assessee is not eligible for grant of deduction under section 80HHE of the Act. - ITA. No. 5931/Mum/2004, ITA. No. 5932/Mum/2004 and ITA. No. 5933/Mum/2004, - - - Dated:- 4-2-2010 - D. Manmohan, T.R. Sood, JJ. Forize B. Andhyarujina for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t which was denied by the Assessing Officer and on an appeal filed before the learned CIT(A), the assessee has also raised an alternative plea that in the event of not granting deduction under section 10A, the assessee should be allowed deduction under section 80HHE of the Act. Learned CIT(A) rejected the contention of the assessee, vis-a-vis the claim of deduction under section 10A of the Act, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 16th April, 2009 wherein the Bench accepted the claim of the assessee and held that assessee-company is eligible for claim under section 10A of the Act and directed the Assessing Officer accordingly. 4. In the backdrop of these facts, the learned Counsel, appearing on behalf of the assessee, though fairly admitted that he cannot claim a double deduction by way of making a claim under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order of the learned CIT(A). 6. Having regard to the rival submissions, we are of the view that the main contention of the assessee having been accepted by the ITAT in the order cited (supra), discussion on the alternative claim at this juncture would merely be an academic exercise which is not warranted. We therefore, dismiss the appeals filed by the assessee on the ground that they are o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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