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

....he 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 referred to as 'the Act'). 2. The assesse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Tribunal. 3. We have heard the submissions made b....