IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 3RD MARCH 2009 / 12TH PHALGUNA 1930 ITA.No. 73 of 2008() -------------------- ITA.358/COCH/1999 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/ APPELLANT ---------------------------------------- THE COMMISSIONER OF INCOME-TAX, THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.JOSE JOSEPH, SC FOR IT RESPONDENT(S): RESPONDENT ------------------------- M/S.LAKSHMAN & CO., KILIKOLLOOR, KOLLAM. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ALONG WITH ITA NO.83/2008 ON 03/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... I.T. Appeal Nos.73 & 83 of 2008 .................................................................... Dated this the 3rd day of March, 2009. JUDGMENT Ramachandran Nair, J. The main issue raised in these department appeals pertain to the computation of relief under Section 80 HHC of the Income Tax Act which is covered by decision of the Supreme Court in IPCA LABORATORY LTD. V. DEPUTY COMMISSIONER OF INCOME- TAX (266 ITR 521). So far as the next issue is concerned, we do not think there is any scope for interference with the order of the Tribunal because Tribunal found that legal expenses are incurred for the purpose of protecting business which would have been lost, if factory is not protected. We, therefore, confirm the order of the Tribunal on this issue. Appeal is, therefore, allowed in part i.e. pertaining to the computation of relief under Section 80 HHC with direction to the 2 Assessing Officer to recompute eligible relief in terms of decision of the Supreme Court. The Tribunal's order on this issue will stand reversed. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms