1999 (10) TMI 26

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....dentical 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 any, of the assessee by finding which ....

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....ifference 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 any profit is relatable thereto. In tha....