2009 (2) TMI 80

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..... aw and on facts in directing to allow separate relief under section 80HH and 80I - 586 of 1999 - - - Dated:- 10-2-2009 - D. A. MEHTA and S. R. BRAHMBHATT, JJ. Mrs. Mauna M. Bhatt for Appellant: Mr. H.M. Talati for the Respondent. JUDGMENT JUSTICE D.A.MEHTA - At the time of admission on 6/9/2000, following substantial question of law was formulated by the High Court: "Whether .....

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..... this High Court as well as various other decisions of different High Courts have not been challenged by Revenue and hence, in the said case the department was not permitted to take a contrary view involving the same controversy. For the reasons stated in the judgment of this Court, as well as the view expressed by the Apex Court, the question is answered in the affirmative. Appeal stands dismis .....

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