2021 (1) TMI 485

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....(s) : Darshan R Patel ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. This Tax Appeal under Section 260 A of the Income Tax Act, 1961 (for short "the Act, 1961") is at the instance of the revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabad, dated 04.05.2020 in ITA No.1671/AHD/2006 for the A.Y. 2002-2003. 2. We have heard Mrs. Kalp....

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.... by the assessee ? 3. Whether on the facts of the case, the Hon'ble ITAT was justified in law in holding that the miscelleneous income of Rs. 54,316/is eligible for deduction u/s. 80 HHC even though the assessee company could not justify that the same was derived from export and hence cannot be held eligible for deduction u/s. 80 HHC ? 4. We take notice of the fact that with respec....