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TMI Blog2014 (12) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be allowed to flip flop on the issue and it ought let the matter rest rather than pursue litigation. The Bombay High Court in the case of International Data Management Ltd. [ 2003 (2) TMI 50 - BOMBAY HIGH COURT] held that the assessee derived income as it rendered services and maintenance facility to its clients for which it charged for maintenance and services. Therefore, there was a direct nexus between the receipts from rendering services and maintenance facility to its clients and lease rent and the main business activity of the assessee. There was also recorded as a finding of fact by the Tribunal. The assessee was entitled to deduction under Section 80I in respect of that income. Considering above we are of the considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order dated 05.09.2002 partly allowed the appeal of the assessee. Hence, this appeal is filed at the instance of the assessee. 3. While admitting this appeal on 17.02.2003, the Court had formulated the following substantial question of law:- Does the Income derived from an industrial undertaking include income from service/maintenance contracts in respect of the goods manufactured and supplied by the industrial undertaking so as to be eligible for deduction under section 80I of the Income Tax Act ? 4. Mr. Shah, learned advocate for the appellant-assessee has contended that the Tribunal has failed to appreciate the fact that in previous years Section 80I relief was granted to the assessee in respect of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer, the assessee also ascertained the aforesaid fact, which is evident from the Assessment Order, wherein it has been mentioned that It was also claimed that as the amount has been allowed in the past for the sake of uniformity it should be allowed in this year also. The assessee relied on the Bombay High Court s decision in the case of CIT Vs. Buckau Wolk New India Engg. Works, reported in 160 ITR 180... 7. The Apex Court in the case of Excel Industries Ltd. (supra) held that in several assessment Years, the Department accepted the order of the Tribunal in favour of the assesse and did not pursue the matter any further but in respect of some assessment years the matter was taken up in appeal before the High Court. The Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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