In The Commissioner Of Income Tax-14 v. Dilip P. Shah, the High Court (2010) decided the matter.
Decision: In that view of the matter, it is not necessary to entertain this appeal which is accordingly disposed of.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
O. O. C. J.
INCOME TAX APPEAL (LODG.) NO.504 OF 2010
The Commissioner of Income Tax-14
..Appellant.
Vs.
Dilip P. Shah
..Respondent.
....
Mr. Suresh Kumar for the Appellant.None for the Respondent.
.....CORAM : DR.D.Y.CHANDRACHUD & J.P.DEVADHAR, JJ.
29 June 2010.
P.C. :
By the impugned judgment the Tribunal has remanded the
proceedings back to the Assessing Officer for recomputing the deduction under Section 80HHC of the Income Tax Act, 1961. Upon remand, the Assessing Officer shall decide the issues before him in accordance with law having due regard to the judgment of this Court
in Commissioner of Income Tax v. Kalpataru Colours and Chemicals (ITA(L) 2887 of 2009) delivered today. In that view of
the matter, it is not necessary to entertain this appeal which is accordingly disposed of.
(Dr. D.Y.Chandrachud, J.)
(J.P. Devadhar, J.)
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