2013 (11) TMI 1829

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t : Mr Sudhir M Mehta, Advocate For the Opponent : Ms Sb Soparkar, Sr. Advocate ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.00. As common question of law and facts arise in this group of appeals, and as such challenging the common impugned Judgement and Order passed by the learned Income Tax Appellate Tribunal and the same are with respect to same assessee but with respect ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....T. Act) recomputed the deduction under section 80HHC of the IT Act. 2.03. On appeals, the learned CIT(A) allowed all the appeals preferred by the assessee by holding the reopening to be void. 2.04. Feeling aggrieved and dissatisfied with the respective orders passed by the CIT(A) in holding the reopening to be void, the revenue preferred appeals before the Income Tax Appellate Tribunal (her....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nover for working out deduction under Section 80HHC of the Income Tax Act?" 3.00. Having heard Mr. Sudhir Mehta, learned counsel appearing on behalf of the appellant - revenue and Mr. S.N. Soparkar, learned counsel appearing on behalf of the respondent - assessee and considering the issue involved, we are of the opinion that the substantial question of law framed by this Court framed while admi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ociated Capsules Pvt. Ltd. Vs. Commissioner of Income-Tax, reported in [2012] 343 ITR 89 (SC), the view taken by the learned ITAT while passing the impugned Judgement and Order that receipts of the labour charges do not constitute part of the total turnover for working out deduction under section 80HHC of the IT Act, cannot be sustained. However, has submitted that while working out the deduction ....