TMI Blog2014 (10) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... H will have to be abide by the order of the CIT(A) – CIT(A) has remanded the Appeal only insofar as the claim u/s 80HH is concerned - that is upheld by the ITAT - The remand is necessitated in the given facts and circumstances -The view taken and conclusion of remand and for limited purpose does not raise any substantial question of law – the order of the Tribunal is upheld – Decided against asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 As far as the question of law in the present Appeal, namely, (A) is concerned, that is covered by our discussion and findings with regard to question (1) in the order dated 01.04.2014. As far as question (B) is concerned, that is covered by our discussion and findings on the question (3) in the order dated 01.04.2014. As far as question (C) is concerned, that stands covered by our discussion a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat regard is to be found at page 231 of the paper book and paragraphs 44 to 47 of the order of the ITAT. The Commissioner of Income Tax (Appeals) allowed the Appeal in part and remanded the issue back to the Assessing Officer. The ITAT noted the rival contentions and held that the order passed by the Assessing Officer needs to be restored so far as it relates to deduction under Section 80I. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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