2008 (12) TMI 6

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a Bansal with Mr. Mohan Prasad Gupta and Ms. Anshul Sharma for the Respondent. JUDGMENT The judgment of the court was delivered by BADAR DURREZ AHMED, J (ORAL) - This appeal is directed against the order dated 26.10.2007 passed by the Income-tax Appellate Tribunal in ITA No.2556/Del/2005 pertaining to the assessment year 2001-02. The learned counsel for the appellant / assessee has proposed thr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lding that the appellant was not entitled to deduction under Section 80 HHC of the said Act on the interest earned on FDRs amounting to Rs 82,370/- ?" 2. Insofar as the proposed question No.1 is concerned, the counsel for the appellant as well as the counsel for the respondent / revenue agree that the same stands covered in favour of the assessee by virtue of the decision of this court in Commiss....