2005 (1) TMI 104

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..... ent u/s 143(1)(a) in relation to deductions falling u/s 80HHC – both question relate to interpretation of section 80HHC and section 143, and were questions of law to be referred to the court – application is allowed - 57 of 1999 - - - Dated:- 5-1-2005 - A. M. SAPRE and ASHOK KUMAR TIWARI JJ. R. L. Jain with Ku. V. Mandlik for the Commissioner. Nazir Singh for the assessee. JUDGMENT .....

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..... It pertains to the interpretation of section 80HHC(3), read with the powers of the Assessing Officer under section 143(1)(a) and section 154 of the Act while claiming certain deductions. 5. Mere perusal of the impugned orders passed by the Assessing Officer, the Commissioner of Income-tax (Appeals) and the Tribunal would indicate that the question of law which is equally referable does arise o .....

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..... section 80HHC ? 2. Whether, on the facts and in the circumstances of the case, the assessee is entitled to claim the relief under section 80HHC when besides export, the assessee was also having income from domestic sales in his business ?" 6. As observed supra, the aforementioned two questions do arise out of the order of the Tribunal and being referable in nature within the meaning of sect .....

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