TMI Blog2011 (2) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit is extended to exporters through an amendment by Finance Act, 2005 with retrospective effect from 01/04/1998 Tribunal has not considered the issue at all, appeals allowed by setting aside the orders of the Tribunal only on this issue and by restoring the matters to the Tribunal with specific direction to them to consider the eligibility of the respondent assessees for benefits under the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the appellant and learned Senior Counsel Shri.Joseph Markose appearing for the respondent assessees. 2. Orders under challenge are remand orders issued by the Tribunal directing the Assessing Officer to recompute deduction under Section 80HHC in the case of the respondent assessees following the decision of Bombay Tribunal in the case of M/s.Topman Exports, reported in 318 ITR (AT) 87. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irected the Assessing Officer to compute eligible deduction based on the decision of the Tribunal. 3. In the first place, learned Standing Counsel brought to our notice that the Bombay Tribunal's order relied on by the Cochin Bench is reversed by the Bombay High Court in Commissioner of Income Tax v. Kalpataru Colours Chemicals, reported in 328 ITR 451. The learned counsel appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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