COMMISSIONER OF INCOME TAX Vs. BABY MARINE EXPORTS
LAWS(KER)-2003-8-90
HIGH COURT OF KERALA
Decided on August 22,2003

COMMISSIONER OF INCOME TAX Appellant
VERSUS
BABY MARINE EXPORTS Respondents

JUDGEMENT

- (1.) The Commissioner of Income Tax has filed this appeal against the order of the Income Tax Appellate Tribunal, Cochin Bench, in I.T.A. No. 235/Coch/96 dated June 28, 2002, in respect of the assessment year 1992 -93.
(2.) The question raised in this appeal is regarding the entitlement of the assessee, who is a supporting manufacturer, to the benefit of deduction provided under Sec. 80HHC of the Act. The questions, which are formulated by the appellant are squarely covered by the decision of this court in the judgment dated July 1, 2003 in I.T.A. Nos. 251 of 2002 and 166 of 2002 CIT v/s. : [2007]290ITR337(Ker) , in favour of the assessee and we do not find any merit in this appeal. It is accordingly dismissed. The judgment in I.T.A. Nos. 251 of 2002 and 166 of 2002 will be appended to this judgment.;


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