2008 (6) TMI 346

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... court was delivered by 1. D. A. Mehta J.-At the time of admission of appeal the following substantial question of law has been formulated by the High Court : "Whether the Appellate Tribunal is right in law and on facts in directing to allow deduction under sections 80HHA and 80-I simultaneously ?" 2. The assessment year is 1990-91, the relevant accounting period being financial year ende....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... section 80-I of the Act. The Tribunal, vide its order dated July 8, 1999, has confirmed the order of the Commissioner (Appeals) dismissing the appeal of the Revenue. 4. Heard Mrs. M. M. Bhatt, learned standing counsel for the appellant-Revenue. Though served, there is no appearance on behalf of the respondent assessee. 5. The issue raised is no longer res integra and hence, it is not necess....