2025 (6) TMI 2052

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....or the Appellant : Ms. V. Pushpa, Sr. Standing Counsel For the Respondent : Mr. R. Vijayaraghavan for M/s. Subbaraya Aiyar Padmanabhan Ramamani. JUDGMENT DELIVERED BY THE HON'BLE CHIEF JUSTICE The appeal impugns the order dated 04.06.2010 passed by the Income Tax Appellate Tribunal (ITAT) "A" Bench, Chennai. 2. Appeal was admitted on 21.12.2010 on the following substantial quest....

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..... v. Deputy Commissioner of Income Tax and another [(2011) SCC OnLine Bombay 27], which was approved by the Apex Court in the case of Assistant Commissioner of Income Tax, Bangalore v. Micro Labs Limited [(2015) 17 SCC 96], has held that deduction under Section 80HHC of the Income Tax Act, 1961 (the Act) had to be given without reducing the deduction under Section 80IB of the Act. 4. As regards....