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        Income Tax

        2000 (11) TMI 307 - AT - Income Tax

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        Tribunal Upholds Deduction under s. 80-I without Reduction by s. 80HHA for Asst. Yr. 1990-91 The Tribunal upheld the decision of the CIT(A) to allow deduction under s. 80-I on gross profits without reducing it by deduction under s. 80HHA for the ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Tribunal Upholds Deduction under s. 80-I without Reduction by s. 80HHA for Asst. Yr. 1990-91

                              The Tribunal upheld the decision of the CIT(A) to allow deduction under s. 80-I on gross profits without reducing it by deduction under s. 80HHA for the asst. yr. 1990-91. The Department's appeal was dismissed.


                              The Department appealed against the order of CIT(A)-II, Rajkot for asst. yr. 1990-91 regarding deduction under s. 80-I. Tribunal upheld CIT(A)'s decision to allow deduction on gross profits without reducing it by deduction under s. 80HHA. Department's appeal was dismissed.
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