2014 (7) TMI 760

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....dvocate ORDER Per Vikas Awasthy, J.M: The appeal has been filed by the Revenue assailing the order of the Commissioner of Income Tax(Appeals)-VI, Chennai, dated 25-11-2013 relevant to the Assessment Year (AY) 2003-04. The only issue raised by the Revenue in appeal is deleting of dis-allowance u/s.80HHC of the Income Tax Act, 1961 (herein after referred to as 'the Act'). 2. The assessee....

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....lowed the decision of Hon'ble Gujarat High Court in the case of M/s.Avani Exports & Others Vs. CIT reported as 348 ITR 391 (Guj) in deleting dis-allowance made u/s.80HHC. The Revenue has come in appeal before the Tribunal assailing the findings of the CIT(Appeals) on the issue. 3. Shri Guru Bhashyam, appearing on behalf of the Department submitted that the CIT(Appeals) has erred in deleting the....