2007 (11) TMI 287

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....ates, with them), for the appellant. T.L.V. Iyer, Senior Advocate (Subramonium Prasad, Jay Kishore Singh and Vivek Gupta, Advocates, with him) for the respndent. ORDER 1. This civil appeal is directed against the judgment of the Division Bench of the High court of Kerala dated 9th June, 2003 in I. T. A. No. 240 of 2002. 2. The short question which arises for determination in this civil....

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.... 5. The above section 80HH comes under Chapter VI-A. Chapter VI-A is again divided into various sub-chapters. We are concerned with sub-chapter C which refers to deductions in respect of certain incomes. Under section 80HH(1), it is stipulated that where the gross total income of an assessee includes any profits and gains derived from industrial undertaking to which the section applies then the....

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.... The importance of setting out the process in detail is to demonstrate that if an assessee claims that he is the processor who has outsourced some of its activities to its sister concern then the nature of the activity undertaken by the industrial undertaking has got to be demonstrated by the assessee who claims deduction under section 80HH(1). 8. In the present case, the assessee who has claim....

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....he profits vis-a-vis the number of bags processed in the assessee's own factory situated/located in the backward area and to that extent we do not wish to disturb the findings given by the Assessing Officer as well as by the Commissioner of Income-tax (Appeals). 9. None of the above aspects have been considered in the impugned judgment by the High Court. Even the Tribunal in the present case ha....