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Issues: Whether the questions relating to deductions under sections 80HHC and 80HHD of the Income-tax Act, 1961 were covered by the earlier binding decision of the same Court and had to be answered accordingly.
Analysis: The Court noted that the issues arising under sections 80HHC and 80HHD were already covered by an earlier decision in the assessee's own case. It also noted that the earlier view had not been set aside by the Supreme Court and, therefore, remained binding on a coordinate Bench. The questions which were purely factual were not entertained in an appeal under section 260A of the Income-tax Act, 1961.
Conclusion: The questions relating to sections 80HHC and 80HHD were answered in accordance with the earlier binding judgment and in favour of the assessee.
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