2004 (8) TMI 708

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....rd learned Counsel for the appellant and having perused the record of the case we are of the considered view that the view taken by the Tribunal on the question sought to be raised by the appellant in this appeal is already answered against the revenue in the case of J.P. Tobacco Products (P.) Ltd. v. CIT (1998) 229 ITR 123 (MP), which according to the learned counsel appearing for the Revenue was....

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....acing reliance upon the law laid down by this Court set aside that part of the deduction and remanded the case to the Assessing Officer by directing the Assessing Officer to calculate the deduction under section 80-I of the Act from the gross total income before allowing the admissible deduction under section 80-HH of the Act. This finding was sought to be challenged by the Revenue before the Trib....