TaxTMI 
TaxTMI 
2016 (8) TMI 512
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....ome Tax Appellate Tribunal, Ahmedabad Bench 'D' as per the following details :- Tax Appeal ITA No. Assessment Year 166/2008 1754/Ahd./2001 1993-1994 167/2008 1755/Ahd./2001 1995-1996 168/2008 1756/Ahd./2001 1996-1997 169/2008 1757/Ahd./2001 1997-1998 170/2008 1986/Ahd./2001 1998-1999 2. By way of Tax Appeal No.594/2008, the Appellant - Department has challenged the order dated 22.06.2007 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench "A" in ITA No.3061/Ahd./2002 for the Assessment Year : 1994-1995. In all the above Appeals, the Tribunal dismissed the Appeals preferred by the Department and confirmed the order of CIT (Appeals). 3. While admitting Tax Appeals No.166/2008 to 169/2008 on 19.03....
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....s Ltd. reported in [2016] 380 ITR 1 (SC) wherein on the question whether, while considering the deduction under the provisions of Section 80IA or 80IB of the Income Tax act, the assessee is also entitled to the deduction in respect of the profits and gains under the provisions of Section 80HHC of the Act or whether the assessee is entitled to deductions under all three sections in respect of the same profits, there being a difference of opinion among their Lordships, the matter was referred for consideration by a larger Bench. Therefore, at present it is submitted that the issue may be held in favour of the assessee subject to the decision of the larger Bench or the question/s may be referred back to the Tribunal. 7. Learned Senior Counsel....
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....B. These provisions read as under : "80-IA. (9) Where any amount of profits and gains of an undertaking or of an enterprise in the case of an assessee is claimed and allowed under this section for any assessment year, deduction to the extent of such profits and gains shall not be allowed under any other provisions of this Chapter under the heading 'C - Deductions in respect of certain incomes', and shall in no case exceed the profits and gains of such eligible business of undertaking or enterprise, as the case may be. 80-IB. (13) The provisions contained in sub-section (5) and sub-sections (7) to (12) of section-80IA shall, so far as may be, apply to the eligible business under this section." 7.1. Learned Senior Counsel Mr. Mihir....
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....in case of Rogini Garments reported in (2007) 294 ITR (AT) 15 (Chennai) (SB). The Tribunal held that the restriction placed on claim of repetitive deduction contained in section 80IA(9) of the Act is to be made applicable in respect of all deductions under Chapter VIA. Full effect of such a provision is to be given, and wherever an assessee wants to claim deduction, restriction contained in section 80IA(9) is to be read in every provision providing for deduction under Part `C' of Chapter VIA. Despite this pronouncement by the Special Bench of the Tribunal, different Benches of the Tribunal adopted different interpretations. The question was, therefore, referred to a Larger Bench, which constituted of five members, and its decision was r....
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....ted the view taken in these judgments cannot be permitted to take a contrary view in the present case involving the same point. Special leave petition was thus dismissed in the case of Joint Commissioner of Income-Tax v. Mandideep Eng. And Pag. Ind. P. Ltd. Reported in (2007) 292 ITR 1 (SC). The Tribunal noted that sub-section (9) of section 80IA seems to have been introduced taking note of the decision of Madhya Pradesh High Court in J.P. Tobacco Products Private Limited (supra) and other similar decisions of the High Courts. Therefore, amendment was made to remove the mischief. The Tribunal approved the decision in the case of Rogini Garments (supra) and observed as under: "66. After careful consideration of rival submissions, we find th....
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....nded by the revenue. The profit or gains of industrial undertaking, which has already been allowed as a deduction u/s 80-IA, such profit (to the extent) cannot be taken into consideration for allowing deduction under any other provision of this Chapter 'C'. If profit which has already been allowed as a deduction is again taken into consideration for computing deduction under any other provision referred to above, then restriction (a) above is disregarded and ignored. It cannot be done without doing violence to the language of the provision. We see no justification for adopting a course prohibited by the legislature. It is not possible to ignore the restriction placed as (a) nor it is possible to accept that in Circular No. 772, there is a s....