2010 (2) TMI 834

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....K. Singh and Vandana Sagar for the Respondent   ORDER   D. Manmohan, Vice President:-   1. These three appeals, filed at the instance of the assesseecompany, are directed against the Order dated 18-3-2004 passed by the CIT(A)-XXVII, Mumbai. Since common issue is involved in all these appeals, they are taken up together for the sake of convenience.   2. Facts necessa....

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.... regards the claim under section 80HHE, the matter was restored to the file of the Assessing Officer for considering the issue in accordance with law. While giving effect to the direction of the learned CIT(A), the Assessing Officer concluded that the assessee is not eligible for deduction under section 80HHE. Appeals filed against the Order passed under section 143 (3) read with section 250 havin....

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....der section 80HHE also, in addition to deduction under section 10A of the Act, nevertheless he submitted that assessee has a strong case even with regard to the claim of deduction under section 80HHE and strongly submitted that the matter deserves to be considered as an alternative claim, though an academic exercise, since there cannot be any certainity with regard to finality of the Order passed ....