2015 (1) TMI 471

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....y R. Sudhakar, J.) Aggrieved by the order of the Appellate Tribunal in dismissing the appeal filed by it, the Revenue is before this Court challenging the said order by filing the present appeal and this Court, vide order dated 18.6.07, framed for following substantial questions of law for consideration :- "1) Whether on the facts and in the circumstances of the case, the Income Tax Tribunal is ....

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....ndustrial undertaking?" 2. Though this Court finds that this appeal has been admitted on the above three questions of law, unfortunately, this Court finds that substantial questions of law (2) and (3) framed above are totally irrelevant to the case on hand and has not been considered by the Tribunal on the matter of facts as well as on law. Therefore, substantial questions of law Nos. (2) and (3)....

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....in heads granted relief to the assessee. 4. However, the Department, aggrieved by the said order, filed appeal before the Income Tax Appellate Tribunal, which was dismissed following the judgment of the Madhya Pradesh High Court reported in 144 TAXMAN 176. Aggrieved by the said order of the Tribunal in dismissing the appeal filed, the Revenue is before this Court by filing the present appeal. 5.....

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....and held that Section 80 HH and 80 I of the Income Tax Act are independent of each other and, therefore, new industrial undertakings can claim deduction under both the sections on the gross total income independently and approved the decision of the Madhya Pradesh High Court in J.P. Tobacco Products (P) Ltd. - Vs  CIT (1997 140 CTR (MP) 329). 8. The abovesaid ratio laid down by the Supreme C....