9911796707
TMI Blog2008 (9) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... GUPTA J. - This appeal of the Revenue has been admitted, vide order dated 6.11.2006 by framing the following substantial question of law: "Whether the assessee is entitled to claim deduction under section 80HH as well as under section 80-I both in respect of the industrial unit run by it?" 2. The perusal of the judgment of the learned Tribunal, so far as it relates to this question, shows that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 80HH could not be claimed. It would suffice to say, that the learned Commissioner in para 3.2 has clearly found, that the assessee has been manufacturing quick lime, w.e.f. 1.8.1989 i.e. before 1.4.1990, to which effect, the assessee was given a certificate by the District Industries Department, Jodhpur. The production of hydrated lime was started after 1.4.1990, but it was found by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd legal position. 5. In our view, the reasonings given by the learned Tribunal are correct and sound, and the assessee cannot be denied the benefit of section 80HH, which is being given by the Department all through. Therefore, the contention of the learned counsel for the appellant about non-availability of benefit of Section 80HH cannot be accepted. 6. Thus, since the controversy is covered b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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