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TMI Blog2013 (12) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Department under Section 260A of the Income Tax Act, 1961, against the judgment and order dated 24.03.2005, passed by the Income Tax Appellate Tribunal, Allahabad in I.T.A. No. 783/Alld/2000, for the assessment year 1997-98. On 24.04.2009, a Coordinate Bench of this Court has admitted the appeal on the substantial question of law : "Whether on the facts and in the circumstances of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. On reproduction, the order read as under:- "Present appeal filed under Section 260-A of the Income Tax Act against the order dated 30th June, 2003 passed by the Income Tax Appellate Tribunal, Allahabad has been admitted on the following substantial question of law: "1.Whether on the facts and in the circumstances of the case, the Tribunal is justified in allowing deduction under section 80H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the assessee the Commissioner of Income Tax (Appeals), Varanasi vide order dated 12.9.1997 allowed the appeal and directed the Assessing Officer to compute the admissible deduction under section 80HHD of the Income tax Act, 1961 after taking into consideration the room tariff also which should be within the expression, 'services provided to foreign tourists'. The Revenue's appeal preferred b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the Assessment Year 1990-91, respectfully following the aforesaid decision, we do not find any legal infirmity in the order of the Tribunal. The appeal fails and is dismissed."
In view of above, the answering to the substantial question of law is in favour of the assessee and against the Department.
In the result, the appeal filed by the Department is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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