TMI Blog2013 (6) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... (6) TMI 45 - RAJASTHAN HIGH COURT] - assessee is entitled to deduction under Section 80HHC - Decided in favor of assessee. - D.B. Income Tax Appeal No. 4/2010, D.B. Income Tax Appeal No. 30/2010 - - - Dated:- 21-5-2013 - Narendra Kumar Jain And Mahendra Maheshwari,JJ. For the Petitioner : Mr. K. K. Bissa For the Respondent : Mr. Anjay Kothari ORDER Heard the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Arihant Tiles Marbles : 2010 (2) SCC 699 has any application to the facts of this case and if so, whether the assessee is entitled to claim any benefit or not? 4. Learned counsel for both the parties submitted that point involved in the present case has already been considered by co-ordinate Bench of this Court in respect of assessment year 2003-04 on the basis of judgment of Division Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent/assessee itself. The co-ordinate Bench of this Court dismissed the D.B. Income Tax Appeal No. 197/2008 filed by Revenue vide judgment dated 9th January, 2009 on the basis of judgment delivered in the case of Arihant Tiles Marbles (P) Ltd. versus Income Tax Officer (supra). The order passed by this Court dated 9th January, 2009 is reproduced as under:- This appeal is filed under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. Vs. Commissioner of Income Tax (2000) 245 ITR 830. Since the point is squarely covered by the judgment of this Court in Arihant Tiles and Marbles Pvt. Ltd. (Supra), we do not deem it expedient to entertain this appeal as there is no error committed by the Tribunal in passing the impugned order and there is no substantial question of law involved in this appeal which is required to be dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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