9911796707
TMI Blog2008 (5) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... T. A. Nos. 604, 620 to 622 of 2007. Akshay Bhan for the assessee in I. T. A. No. 603 of 2007. Pankaj Jain for the assessee in I. T. A. Nos. 576, 619, 627 of 2007 and 21 of 2008. Sanjiv Kaushik for the Revenue. JUDGMENT The judgment of the court was delivered by RAJIVE BHALLA J.— This order shall dispose of ten Income-tax Appeals; seven, filed by the Revenue, namely, I. T. A. Nos. 544, 603, 604, 619, 620, 621 and 622 of 2007, and three filed by the assessees, namely, I. T.A. Nos. 576 and 628 of 2007 and 21 of 2008, as they involved a common question of law which, in essence, is whether a supporting manufacture can claim deduction under section 80HHC of the Income-tax Act at par with a direct exporter. 2. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue as aforesaid, against the order of the Commissioner of Income-tax (Appeals) were dismissed, by placing reliance upon the judgment of the Kerala High Court in Baby Marine (Eastern) Exports v. Asst. CIT [2003] 262 ITR 88. Hence, the Revenue has filed seven appeals, namely, I. T. A. Nos. 544, 603, 604, 619, 620, 621 and 622 of 2007, challenging the order of the Tribunal, granting benefit to the assessees, under section 80HHC of the Act, by raising the following question of law: "Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal was right in law in upholding the order of the Commissioner of Income-tax (Appeals) directing the Assessing Officer to allow deduction under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iiid)? 5. Whether there can be an interpretation of the word 'derived' distinct from as laid down in CIT v. Sterling Foods [1999] 237 ITR 579 (SC) being a broader interpretation per the judgments of State of West Bengal v. Anwar Ali, AIR 1952 SC 75 relevant page 103 and the judgment of Katikara Chintamani Dora v. Guntreddi Annamanaidu [1974] 1 SCC 567, relevant page 589? 6. Whether the action of the executive is sustainable in denying the claim of the duty draw back which is having a direct nexus and being germane to the business as per the judgments of Union of India v. Rajindra Dyeing and Printing Mills Ltd. [2005] 180 ELT 433 (SC) and Sun Industries [1988] 35 ELT 241 (SC)? 7. Whether the duty draw back received ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
