Adarsh Kumar Goel, J. - (1.) THIS appeal has been preferred by the revenue under section 260 -A of the Income Tax Act, 1961 (for short, "the Act") against the order of the Income Tax Appellate Tribunal, New Delhi dated 16 -10 -2009 in I.T.A. No. 295/Del/2007 proposing to raise following substantial question of law: - Whether, on the facts and in the circumstances of the case, the Hon'ble ITAT was right in law in upholding the order of the Commissioner (Appeals), directing the Assessing Officer to allow deduction u/s 80 HHC, on export incentives, received by the assessee as a supporting manufacturer in the same manner, as in the case of direct exporter? It is not disputed on behalf of the revenue that similar appeal being ITA No. 916 of 2008 CIT v. M/s. Sheena Inds., I.T.A. No. 769 of 2010 Panipat, has already been dismissed by this Court vide order dated 23 -11 -2009. Accordingly, the appeal is dismissed.;