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TMI Blog2015 (3) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... Kaliwal ORDER This Income Tax Appeal, preferred by the Commissioner of Income Tax, Alwar against the order of the Income Tax Appellate Tribunal, Jaipur Bench, Jaipur dated 07.09.2005, was admitted on the substantial question of law, as follows:- "Whether the findings of the Tribunal are perverse in upholding the order of the CIT(A) in allowing the deduction under Section 80I on gross total inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 took the view that both the sections are independent and, therefore, the deductions could be claimed both under sections 80HH and 80-I on the gross total income. Against this judgment a special leave petition was filed in this court which was dismissed on the ground of delay on July 21, 2000 (see [2000] 245 ITR (St.) 71). The decision in J.P. Tobacco Products P. Ltd. [1998] 229 ITR 123 (MP) was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 005] 276 ITR 664 (MP); CIT v. S.B. Oil Industries P. Ltd. [2005] 274 ITR 495 (P&H); CIT v. SKG Engineering P. Ltd. [2005] 119 DLT 673 and CIT v. Lucky Laboratories Ltd. [2006] 200 CTR 305 (All). 3. Since the special leave petitions filed against the judgment of the Madhya Pradesh High Court have been dismissed and the Department has not filed the special leave petitions against the judgments of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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