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TMI Blog2014 (1) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... d arrangements between one unit of the assessee and another unit of the same assessee, as the ld. D. R. would like us to read, then section 80-I(8) would be rendered superfluous. It is well-settled that superfluity or absurdity cannot be attributed to Legislature. On a plain and fair reading of section 80-I(9), we hold that that section is not applicable in the assessee's case because no goods hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Central), Ludhiana Versus M/s Nahar International Limited, Ludhiana as they involve adjudication of the same questions of law referred, by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (hereinafter referred to as, the Tribunal). It would be appropriate to record that with respect to the second question, referred for an answer, in ITR No.90 of 1997 the revenue had filed a peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 1995, raising the same question came to be decided against the revenue on 2.7.2010. The question having already been answered against the revenue, the present reference is answered in terms of order dated 2.7.2010 passed in ITR No.410 of 1995. It would, however, be necessary to point out that apart from a question relating to Section 80-I(8), the reference also mentions Section 80-I(6) of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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