2008 (9) TMI 30

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....oonam Ahuja, and Ms Aarti Saini CORAM :- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER BADAR DURREZ AHMED, J (ORAL) 1.    These two appeals are taken up together as they arise out of the common order passed by the Income Tax Appellate Tribunal on 31.08.2007. The Tribunal had disposed of the assessee's appeal being ITA No. 4292/Del/2005 and re....

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....nstitute part of the assessee's trading activity. In so far as the sales to non-Jordan companies were concerned, the Assessing Officer was of the view that these sales were ultimately for the benefit of the Jordan company, though they were routed through the non-Jordan companies. Consequently, the Assessing Officer denied the benefit of section 80HHC of the said Act to the assessee on both counts.....

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....lowance in respect of the exports made to GSSMC, Jordan, the assessee filed the said appeal being ITA No. 4292/Del/2005. The revenue also, being aggrieved by the fact that the Commissioner of Income-tax (Appeals) had deleted the additions made by the Assessing Officer on account of exports made to the non-Jordan companies, preferred the said appeal being ITA No. 4512/Del/2005. 6.  &nb....

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....80 HHC had been made by the assessee during the year under appeal were independent of the contracts dated 14.06.1997 and 07.05.1997. Consequently, the Tribunal held that the assessee had made export of goods during the year under appeal as a result of fresh purchase orders. The Tribunal, therefore, concluded that the assessee was entitled to the deduction under Section 80 HHC as the twin condition....