IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 2ND JULY 2009 / 11TH ASHADHA 1931 ITA.No. 238 of 2009() --------------------- ITA.354/COCH//1999 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT(S): APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX, TRIVANDRUM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- SHRI.G.BABU OOMMEN, KOTTARAKKARA. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 02/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. ----------------------------------- I.T.A. No. 238 of 2009 -------------------------------------- Dated this the 2nd day of July, 2009 J U D G M E N T ---------------------- Ramachandran Nair,J. Since the question raised pertains to computation of eligible deduction under Section 80HHC and since the issue is covered by decision of the hon'ble Supreme Court reported in IPCA Laboratories Ltd. Vs. Dy. Commissioner of IT (266 ITR 521), we allow the appeal by reversing the order of Tribunal and first appellate authority on this issue and remand the matter to the Assessing Officer for recomputation of eligible deduction in accordance with the decision referred above, after hearing the assessee. Since the appeal is disposed of without issuing notice, the Assessing Officer will forward a copy of this judgment to the assessee before taking up the assessment for revision. C.N.RAMACHANDRAN NAIR, JUDGE. C.K.ABDUL REHIM, JUDGE. okb