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of <h1>High Court affirms Tribunal's decision on Income Tax Act deductions, dismissing appeal.</h1> <h3>The Commissioner Of Income Tax Bareilly & Another Versus M/s Mentha & Allied Products Ltd.</h3> The High Court of Allahabad upheld the Tribunal's decision to allow deductions under sections 80-I and 80-HHC of the Income Tax Act, dismissing an appeal ... Deduction u/s 80HHC versus Deduction u/s 80-I – ITAT directed the A.O. not to deduct the amount of deduction in respect of 80 HHC for allowing the deduction under section 80 I of the Income Tax Act – held that - 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 other – Decision in Joint Commissioner Income Tax Vs. Mandideep Engineering and Packaging Inudstries (P) Ltd [2008 -TMI - 6565 - SUPREME Court], followed The High Court of Allahabad dismissed an appeal filed under section 260-A of the Income Tax Act against an order related to assessment year 1989-90. The court upheld the Tribunal's decision to allow deductions under both section 80-I and 80-HHC of the Income Tax Act, stating that the sections are independent of each other. The appeal was dismissed on 1st December 2009.
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