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TMI Blog2014 (7) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the judgment of M/s.Avani Exports & Others Vs. CIT - So far as computation of deduction u/s.80HHC is concerned, it would be appropriate to remit the matter back to the AO for re-computation – Decided partly in favour of Revenue. - I.T.A. No. 810/Mds/2014 - - - Dated:- 10-6-2014 - Dr. O. K. Narayanan And Shri Vikas Awasthy,JJ. For the Petitioner : Shri Guru Bhashyam, JCIT For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions/dis-allowance in the income returned by the assessee. One of the dis-allowances made by the Assessing Officer was deduction of ₹ 60,83,213/- claimed by the assessee u/s.80HHC. Aggrieved against the assessment order, the assessee preferred an appeal before the CIT(Appeals). The CIT(Appeals) vide impugned order dt.25-11-2013, allowed the issue raised in appeal with regard to dis-allowanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Others Vs. CIT (supra) had not attained finality as the Department has filed appeal in the said case before the Hon ble Supreme Court of India. 4. On the other hand, Shri Philip George, appearing on behalf of the assessee vehemently supported the order of CIT(Appeals) and prayed for the dismissal of the appeal of the Revenue. 5. We have heard the submissions made by the representatives of bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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