2017 (12) TMI 1621

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....ugh: Mr. S. Ganesh, Senior Advocate with Ms. Kavita Jha, Mr. S. Sukumaran, Mr. Anand Sukumar, Mr. Bhuwan Dhoopar, Ms. Roopali Gupta and Mr. Bhupesh Pathak, Advocates. JUDGMENT Dr. S. Muralidhar, J.: 1. This is an appeal by the Revenue against the impugned order dated 30th June 2008 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No.2696/Del/2007 for the AY 2004-05. 2. While admitt....

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....T erred in setting aside the order of CIT (A) and direct the Assessing Officer not to reduce the amount of deduction allowable under Section 80-IB from the profits of business for the purpose of computing deduction under Section 80HHC? 3. In view of the decision of this Court rendered today in ITA No. 250 of 2005: (a) Question 1 is answered in the negative, i.e. in favour of the Assessee and aga....