TMI Blog2011 (7) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal is by the assessee being aggrieved by the order dated 11.01.2008 passed in ITA No. 367/Bang/2007 by the Income Tax Appellate Tribunal, Bangalore Bench. 2. This appeal was directed to be heard along with ITA 674/2007 by the order dated 21.02.2011. In view of the memo filed, it was held that among the four question raised for consideration in this appeal, only two questions are covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... debited in the Profit Loss Account? (iii) Whether the Explanation (baa) to section 80HHC of the Act was applicable to the miscellaneous income consisted of write-back of outstanding trade creditors? (iv) Whether the amount of excise duty paid should not be reduced from the total turnover for the purpose of computation of deduction under section 80HHC? (v) Whether, the Tribunal was righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id judgments by holding in favour of the assessee and against the revenue. 5. So far as question No. 3 4 are concerned, the learned counsel appearing for the appellant submits that the said questions are not pressed by him since they do not arise for consideration. Hence they are deleted. 6. Question No. 5 6 have since been answered by the order dated 03.02.32011 passed in ITA No.674/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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