2006 (4) TMI 75

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..... ons on the gross total income independently or that deduction u/s 80-I can be taken on the reduced balance after taking into account the benefit taken under section 80HH - Department having accepted the view taken in those judgments cannot be permitted to take a contrary view in the present case involving the same point - revenue s appeal dismissed
Judge(s) : ASHOK BHAN. and DEVINDER GUPTA. OR .....

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..... sion in J. P. Tobacco Products P. Ltd. [1998] 229 ITR 123 (MP) was followed by the same High Court in the case of CIT v. Alpine Solvex P. Ltd. in I. T. A. No. 92 of 1999 decided on May 2, 2000. Special leave petition against this decision was dismissed by this court on January 12, 2001. This view has been followed repeatedly by different High Courts in a number of cases against which no special le .....

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..... petitions against the judgments of different High Courts following the view taken by the Madhya Pradesh High Court, we do not find any merit in this appeal. The Department having accepted the view taken in those judgments cannot be permitted to take a contrary view in the present case involving the same point. Accordingly, the civil appeal is dismissed. No costs.
Case laws, Decisions, Judgemen .....

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