2014 (7) TMI 463

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Per Vikas Awasthy, J. M: The two appeals filed for the Assessment Years (AYs) 1999- 2000 & 2003-04 have been filed by the Revenue assailing the order of the Commissioner of Income Tax(Appeals)-VI, Chennai, both dated 30-12-2013. In both the appeals, the Revenue has impugned the findings of CIT(Appeals) deleting dis-allowance made u/s.80HHC of the Income Tax Act, 1961 (herein after ref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he CIT(Appeals) also placed reliance on the decision of the Hon'ble Gujarat High Court in the case of M/s.Avani Exports & Others Vs. CIT reported as 348 ITR 391 (Guj) and directed the Assessing Officer to re-compute deduction in the light of decisions rendered by the Hon'ble Apex Court. Not satisfied with the order of the First Appellate Authority, the Revenue has come in appeal before the Tribuna....