2008 (11) TMI 80

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NT The judgment of the court was delivered by ADARSH KUMAR GOEL J.— Delay in refiling the appeal is condoned. 2.  The Revenue has preferred this appeal under section 260A of the Income-tax Act, 1961 (for short "the Act"), against the order of the Income-tax Appellate Tribunal, Chandigarh Bench "A", Chandigarh, passed in I. T. A. No. 522/Chandi/2004, dated October 31, 2006, for the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der section 80HHC of the Income-tax Act, when the sales tax and excise duty were realised as a part of sale proceeds of the goods manufactured by the respondent? (iii) Whether, on the facts and law, the hon'ble Income-tax Appellate Tribunal was justified in holding that deduction under section 80M was to be allowed without allocating personal and administrative and financial expenses proportion....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ls) upheld the claim of the assessee, which view has been affirmed by the Tribunal. 4. On July 29, 2008, following order was passed "Present Mr. Rajesh Sethi, advocate for the appellant. Learned counsel for the appellant contends that only questions Nos. 1 and 3 are surviving for consideration of this court and as far as question No. 2 is concerned, the same has already been answered agai....