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TMI Blog2019 (2) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... ALCUTTA HIGH COURT). As submitted on behalf of the assessee that on a special leave petition carried by the Revenue against such judgment, leave has been granted and the appeal is pending consideration before the Supreme Court. Since the previous view of this Court is binding on a coordinate Bench and such view of this Court has not yet been upset by the Supreme Court, the legal issues pertaini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 708 - SUPREME COURT). - ITAT No. 298 of 2016, GA No. 2154 of 2016 And GA No. 2155 of 2016 - - - Dated:- 27-6-2018 - MR SANJIB BANERJEE AND MR ABHIJIT GANGOPADHYAY, JJ. For The Appellant : Md. Nizamuddin, Adv. For The Respondent : Mr. R. N. Bajoria, Sr. Adv., Mr. Akhilesh Gupta, Adv., Mr. Asim Chowdhury, Adv. And Mr. Rohan Poddar, Adv. ORDER The Court: In view of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Supreme Court, the legal issues pertaining to Sections 80HHC and 80HHD of the Act are answered in consonance with the law as declared in the previous judgment pertaining to the assessee as noted above. The matter pertaining to Chapter VIA of the Act is the issue of double deduction. The question is whether an assessee is entitled to claim deductions under divers provisions in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up for consideration and found to be covered either by the judgment in 338 ITR 503 or by the judgment reported at 380 ITR 1. Accordingly, ITAT No.298 of 2016 along with GA No.2154 of 2016 and GA No.2155 of 2016 are disposed of by following the judgment reported at 338 ITR 503 and by directing the Assessing Officer to determine the issue as to double deduction under Chapter VIA of the Act in acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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