For claiming deduction under sec 80HHC condition are not compulsory and CIT can direct the AO to recompute the deduction

Last updated: 19 May 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
In the instant appeal, there are total three grounds. Ground No. 3 is general in nature. Ground Nos. 1 and 2 raises the same issue. Both impugn the directions issued by Ld. CIT (A) to the AO to re-compute the deduction u/s 80HHC in accordance with the decision of Hon’ble Special Bench of ITAT Mumbai in the case of Topman Exports 318 ITR 87 in view of the fact that the above decision has been reversed by the Hon’ble Bombay High Court on 29.6.2010.

Citation :
Deputy Commissioner of Income Tax-1(1)), Room No.579, Aayakar Bhavan, M.K. Road, Mumbai – 400 020. (Appellant) Vs. M/s. Hindustan Unilever Ltd., Hindustan Lever House, 165/166, Backbay Reclamation, Mumbai – 400 020. PAN: AAACH1004N (Respondent)