2009 (11) TMI 64

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....Mehta, Advocate, for the appellant-revenue. SATISH KUMAR MITTAL, J. The revenue has filed this appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as `the Act'), against the order dated 31.8.2007, passed by the Income Tax Appellate Tribunal, Delhi Bench, `I', New Delhi (hereinafter referred to as `the ITAT') in ITA No.1228/Del/2006, pertaining to the assessment ye....

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....e provision of Section 80 HHC (1A) read with Section 80 HHC (3A) read with clause (baa) of explanation of Section 80 HHC of the Act, as the respondent is a supporting manufacturer, and allowed deduction of Rs.1,40,49,120/- under Section 80 HHC of the Act, instead of Rs.7,19,78,869/-, as claimed by the assessee. On appeal by the assessee, the Commissioner of Income Tax (Appeals), Karnal, set aside ....

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....s a supporting manufacturer in the same manner, as in the case of direct exporter, treating the supporting manufacturer at par with direct exporter and ignoring the provisions of Section 80 HHC (1A) read with Section 80 HHC (3A) read with clause (baa) of explanation to Section 80 HHC of the Act?" The aforesaid appeal was dismissed by this Court, while relying upon the judgment of the Supreme Co....