IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE M.L.JOSEPH FRANCIS FRIDAY, THE 7TH JANUARY 2011 / 17TH POUSHA 1932 ITA.No. 36 of 2010() -------------------- AGAINST ORDER IN ITA.886/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDNENT ----------------------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ M/S.PATSPIN INDIA LTD., 3RD FLOOR, PALAL TOWERS, M.G.ROAD, KOCHI-16. ADV. SRI.MATHEWS K.UTHUPPACHAN FOR R SRI.BINU MATHEW FOR R SRI.TERRY V.JAMES FOR R SRI.B.J.JOHN PRAKASH FOR R THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 07/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & M.L.JOSEPH FRANCIS, JJ. ---------------------------------- I.T.A.No.36 of 2010 --------------------------------- Dated, this the 7th day of January, 2011 J U D G M E N T Ramachandran Nair, J. The question raised in this IT Appeal that is whether deduction under Section 80 HHC is admissible in the computation of book profit is covered by our judgment in ITA No.930/2009 and connected cases in favour of the assessee. Following the said judgment, we dismiss this appeal holding that the Tribunal has rightly upheld the assessee's claim for deduction under Section 80 HHC in the computation of book profit. 2. Even though learned Standing Counsel submitted that the assessee has not claimed deduction under Section 80 HHC while filing return and so much so the claim cannot be considered, we do not think the Department's stand is tenable because the MAT assessment is an alternate assessment wherein the assessee is always free to claim admissible deductions in the course of MAT assessment under Section 115 JB. More over details for claiming ITA No.36/2010 -2- deduction under Section 80HHC were also available on record. In the circumstances, we do not think the Department can decline relief to the assessee on this technicality. Consequently, the Appeal is dismissed. (C.N.RAMACHANDRAN NAIR, JUDGE) (M.L.JOSEPH FRANCIS, JUDGE) jg