2004 (8) TMI 708

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..... of the considered view that the view taken by the Tribunal on the question sought to be raised by the appellant in this appeal is already answered against the revenue in the case of J.P. Tobacco Products (P.) Ltd. v. CIT (1998) 229 ITR 123 (MP), which according to the learned counsel appearing for the Revenue was eventually upheld even by their Lordships of the Supreme Court. 2. The short ques .....

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..... ion and remanded the case to the Assessing Officer by directing the Assessing Officer to calculate the deduction under section 80-I of the Act from the gross total income before allowing the admissible deduction under section 80-HH of the Act. This finding was sought to be challenged by the Revenue before the Tribunal and the same was repelled by passing the impugned order. The Tribunal rightly pl .....

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