2009 (12) TMI 21

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..... enefit of Section 80-I and 80-HHC of the Income Tax Act, as both the sections are independent to each other – Decision in Joint Commissioner Income Tax Vs. Mandideep Engineering and Packaging Inudstries (P) Ltd [2008 -TMI - 6565 - SUPREME Court], followed - 80 of 2000 - - - Dated:- 1-12-2009 - Petitioner Counsel :- A.N.Mahajan,A.Kumar,B.J.Agarwal,D. Awasthi,G. Krishna,R.K. Upadhyay,S.Chopra .....

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..... ween the parties in I.T.A (d) No.405 of 2005, wherein this Court has followed the judgement of the Apex Court in Joint Commissioner Income Tax Vs. Mandideep Engineering and Packaging Inudstries (P) Ltd., (2007) 292, ITR1. It has been held by the Apex Court that an assessee will be entitled to get benefit of Section 80-I and 80-HHC of the Income Tax Act, as both the sections are independent to each .....

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