1999 (10) TMI 26

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....---All these applications involve an identical question relating to legality of the direction given for working out the entitlement of the assessee to get deduction under section 80HH, 80-I and 80J of the Income-tax Act, 1961. The assessee was engaged in a business of engineering contracts. Vide order dated June 4, 1993, the Tribunal directed the Assessing Officer to work out the entitlements, if....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....served that such situation makes little difference to the principles in the case. There is no scope for finding out whether the part of the activity generated an income for the purpose of section 80HH. The business activities were conducted as a whole and it is almost impossible as accepted by learned counsel for the assessee to decipher one of the activities for the purpose of finding out whether....