2008 (7) TMI 112

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....was delivered by Rakesh Kumar Garg, J .- 1. The assessee, who is a supporting manufacturer is deriving income from the manufacturing and sale of textile goods to M/s IKEA Trading (India) Ltd. (Export House/Trading House). In the return of income, the assessee is claiming deduction under Section 80HHC of the Income Tax Act, 1961 (hereinafter referred to as the "Act") claiming itself at par with ....

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....d by the assessee as a supporting manufacturer was upheld in favour of the assessee. However, on other issues (which are not relevant for the purpose of decision of this appeal), the appeal of the revenue was partly allowed. 4. Feeling aggrieved against the aforesaid orders of the Tribunal, the revenue has filed the present appeal under Section 260A of the Act against the order dated 30.5.2007 ....

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....essee under Section 80HHC of the Act had already been computed and allowed by the Assessing Officer and the Explanation (baa) to Section 80HHC of the Act is not applicable in the case of the assessee and therefore, the Tribunal has erred in law while upholding the claim of the assessee. 6. We have learned counsel for the revenue and perused the record. However, we are unable to find any force i....