2012 (6) TMI 228

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...., B.J. John Prakash and Tom Thomas (Kakkuzhiyil) for the Respondent. JUDGMENT C.N. Ramachandran Nair, J. - Heard learned Standing Counsel for the appellant and learned Senior Counsel Shri Joseph Markose appearing for the respondent-assessees. 2. Orders under challenge are remand orders issued by the Tribunal directing the Assessing Officer to recompute deduction under Section 80HHC in the case....

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....by the CIT (Appeals), and on second appeals filed by the assessees the Tribunal/wrongly assumed that the dispute is on computation and therefore they directed the Assessing Officer compute eligible deduction based on the decision of the Tribunal. 3. In the first place, learned Standing Counsel brought to our notice that the Bombay Tribunal's order relied on by the Cochin Bench is reversed by the ....