2009 (12) TMI 711

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.... One common issue raised in the appeals is that the learned Commissioner of Income-tax (Appeals) has erred in directing to allow the deduction under sections 80HHC and 80-IB on the gross total income separately, which is not as per the provision of section 80-IA(9) of the Income-tax Act, 1961. We have heard the learned Departmental representative and perused the records. None appeared on beha....

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....s [2007] 294 ITR (AT) 15 (Chennai), had allowed deduction under section 80HHC after deducting relief allowed under section 80-IA(9). Their Lordships in the judgment noted the provision of sub-section (9A) as also Circular of the Central Board of Direct Taxes No. 772 ([1999] 235 ITR (St.) 35) and ultimately observed as under (page 403) : `The decision in Asst. CIT v. Rogini Garments [2007] 294 ITR ....

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....] 294 ITR (AT) 15 (Chennai) was held to be applicable from the assessment year 1999-2000 onwards." Respectfully following the above, we decide the issue in favour of the Revenue. Another common issue raised is for the assessment years 2001-02 and 2003-04 that the learned Commissioner of Income-tax (Appeals) erred in directing to allow disallowance made on account of sale commission as the as....

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....Upon the assessee's appeal the learned Commissioner of Income-tax (Appeals) noted that the Assessing Officer has accepted that the payment was made out of India, but he was not satisfied that the commission agent was a non-resident. It was submitted before the learned Commissioner of Income-tax (Appeals) that payment has in fact been made to a person outside India and hence the payment should be a....