2011 (9) TMI 1112

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..... ve said captioned appeal by the Revenue has been restored back to the file of the Tribunal pursuant to the order passed by the Hon'ble Punjab & Haryana High Court in ITA No.885 of 2010 (O&M), date of decision 3.3.2011, wherein the matter has been remanded back to the Tribunal in view of the ratio laid down by the Hon'ble Court in the case of CIT Vs. F.C. Sondhi & Company (P) Ltd. in I.T.A. .....

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..... ied the ratio laid down by the Hon'ble Bombay High Court in Kalapataru Colours & Chemicals (328 ITR 451 (Bom)), which was approved by the Jurisdictional High Court in the case of CIT Vs. F.C.Sondhi & Company (P) Ltd. The Tribunal vide its order dated 30.6.2011 had directed the Assessing Officer to recompute the deduction under section 80HHC of the Act in line with the directions in the paras .....

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