2002 (6) TMI 3

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..... ccount in support of its claims for deduction under sections 80HH and 80-I in respect of its new industrial undertaking from its gross total income - Held that law does not require that a separate account to be maintained for claiming deduction under sections 80HH and 80-I of the Income-tax Act, 1961. The proviso to sub-section (1) shall not help the Revenue in the case as the petitioner-appellant .....

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..... ction under sections 80HH and 80-I in respect of its new industrial undertaking from its gross total income?" The same question arose before a Division Bench reported in CIT v. Technotive Eastern P. Ltd. [2002] 255 ITR 253, 255 (Gauhati), wherein the question was as follows: "(i) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that no sepa .....

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