TMI Blog2011 (4) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... it was held that Section 80-IA(9) barred claim for deduction under any other provision of the Chapter VI-A if deduction under Section 80-I has been allowed - same view has been taken by Delhi High Court in Great Eastern Exports Vs. Commissioner of Income Tax [2010 -TMI - 202426 - DELHI HIGH COURT] - Hence, appeals filed by the assessee have to be dismissed and appeals filed by the revenue have t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee appearing in all the cases has stated that questions of law involved in all these appeals are common. 3. ITA No.469 of 2010 has been preferred by the assessee under Section 260A of the Income Tax Act, 1961 against order dated 30.10.2009 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar in ITA No.131(ASR)/2009, for the assessment year 2004-05, raising following substa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by the Kerala High Court in Olam Exports (India) Ltd. Vs. Commissioner of Income Tax (2010) 34 DTR Judgments 133 and Delhi High Court in Great Eastern Exports Vs. Commissioner of Income Tax (2011) 49 DTR Judgments 33. Learned counsel for the assessee further submits that a different view has been taken by the Bombay High Court in Associated Capsules (P) Ltd. Vs. Deputy Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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