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 FRIDAY, THE 21ST AUGUST 2009 / 30TH SRAVANA 1931 ITA.No. 1509 of 2009() ---------------------- ITA.17/COCH/2002 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT ---------------------------------------- THE COMMISSIONER OF INCOME-TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ SMT.K.R.USHASREE, SAI EXPORT ENTERPRISES, MANGAD, KOLLAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 21/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No. 1509 OF 2009 -------------------------------------------- Dated this the 21st day of August, 2009 JUDGMENT Ramachandran Nair, J. Since the issue raised is covered by the decision of the Supreme Court pronounced after the Tribunal's order vide judgment reported in IPCA LABORATORIES LTD. V. DEPUTY COMMISSIONER OF INCOME TAX, 266 ITR 521 and A.M. MOOSA V. CIT, 294 ITR 1, we allow the appeal by setting aside the order of the Tribunal and that of the first appellate authority and remand the matter for revision of assessment to recompute the eligible deduction under Section 80HHC based on the above judgments of the Supreme Court and after giving an opportunity to the assessee and after serving a copy of this judgment on the assessee. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 2