Appeal dismissed for lack of legal questions raised, court upholds remand under tax laws

The present Appeal did not raise any substantial question of law as the issues were previously addressed. However, the court examined the deduction under Section 80I and Section 80HH, upholding the ITAT's decision to remand the matter for further consideration. The Appeal was dismissed without costs imposed.

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Issues:
1. Whether the present Appeal raises any substantial question of law.
2. Whether the question (E) concerning deduction under Section 80I and Section 80HH warrants further consideration.

Analysis:
1. The judges noted that the questions of law raised in the present Appeal were already addressed in their previous order dated 01.04.2014 in Income Tax Appeal No.5794/2010. The questions (A), (B), (C), and (D) were found to be covered by their earlier order, leading to the conclusion that the present Appeal did not raise any substantial question of law.

2. However, the question (E) related to the deduction under Section 80I and Section 80HH required examination. The Income Tax Appellate Tribunal (ITAT) had referred to the orders of the Assessing Officer and the Commissioner of Income Tax (Appeals). The Commissioner had partially allowed the Appeal and remanded the issue back to the Assessing Officer, specifically regarding the deduction under Section 80I. The ITAT upheld the remand concerning the deduction under Section 80HH as directed by the Commissioner. The judges found that the ITAT's decision to remand the issue was reasonable and did not raise any substantial question of law. The Appeal was dismissed accordingly, with no costs imposed.

In summary, while the present Appeal did not raise any substantial question of law due to the issues being covered by a previous order, the specific issue regarding deductions under Section 80I and Section 80HH was examined and upheld by the court based on the ITAT's decision to remand the matter for further consideration.

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