1 itxa6902-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.6902 OF 2010 Cipla Limited ..Appellant. Versus Dy. Commissioner of Income Tax, Central Circle - 2, Mumbai & Others ..Respondents. Mr.Nimesh Joshi i/by M/s.Sanjay Udeshi & Co. for the appellant. Ms.Padma Divakar for the respondent. CORAM : J.P. Devadhar & Smt.R.S. Dalvi, JJ. DATE : 5th April, 2011. P.C. : 1. Heard. Admit on the following substantial question of law. "Whether the profits eligible for deduction under section 80HHC of the Act can be reduced by the amount of deduction allowed under Section 80-IA of the Act ?" 2. Counsel for the parties state that the aforesaid question is already answered by this Court in favour of the assessee and against the Revenue in the case of Associated Capsules Private Limited V/s. DCIT reported in 197 Taxman 84. In this view of the matter, the appeal is disposed off by answering the question in favour of the assessee and against the Revenue. No costs. (Smt.R.S. Dalvi, J.) (J.P. Devadhar, J.)