2013 (12) TMI 614

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.... by the Department under Section 260A of the Income Tax Act, 1961, against the judgment and order dated 24.03.2005, passed by the Income Tax Appellate Tribunal, Allahabad in I.T.A. No. 783/Alld/2000, for the assessment year 1997-98. On 24.04.2009, a Coordinate Bench of this Court has admitted the appeal on the substantial question of law : "Whether on the facts and in the circumstances of the ca....

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....ed. On reproduction, the order read as under:- "Present appeal filed under Section 260-A of the Income Tax Act against the order dated 30th June, 2003 passed by the Income Tax Appellate Tribunal, Allahabad has been admitted on the following substantial question of law: "1.Whether on the facts and in the circumstances of the case, the Tribunal is justified in allowing deduction under section 80HH....

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....d by the assessee the Commissioner of Income Tax (Appeals), Varanasi vide order dated 12.9.1997 allowed the appeal and directed the Assessing Officer to compute the admissible deduction under section 80HHD of the Income tax Act, 1961 after taking into consideration the room tariff also which should be within the expression, 'services provided to foreign tourists'. The Revenue's appeal preferred be....