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TMI Blog2011 (6) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... section 260A of the Income Tax Act, 1961 (the Act) the appellant-revenue has challenged the order dated 02.08.1999 made by the Income Tax Appellate Tribunal, Ahmedabad Bench 'C', Ahmedabad in I.T.A. No.2800/Ahd/1993 for Assessment Year 1991-92. (2) While admitting the appeal on 11.09.2000, this Court had formulated the following substantial question of law: "Whether the Appellate Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, the deductions could be claimed both under sections 80HH and 80I on the gross total income, a special leave petition had been filed before the Supreme Court which came to be dismissed on the ground of delay. The Supreme Court further observed that decision of the Madhya Pradesh High Court in the case of J.P. Tobacco Products P. Ltd. Vs. C.I.T. was followed by the same High Court in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e referred the decision of the Supreme Court. The attention of the Court was also invited to the above referred decision of the Gujarat High Court in the case of CIT Vs. Amod Stamping, (supra), to submit that this Court had also decided the controversy in favour of the assessee by holding that while computing the profits for the purpose of availing deduction under section 80-I of the Act, the prof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of CIT Vs. Amod Stamping (supra), the question is required to be answered in the affirmative, that is, in favour of the assessee and against the revenue. The Appellate Tribunal is right in law in directing to allow separate relief under sections 80HHA and 80I of the Income Tax Act, 1961. The appeal is, accordingly, dismissed with no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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