1 itxa2173-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2173 OF 2010 M/s. Ksons Plastics ..Appellant. V/s. Income Tax Officer 20(1)-4 ...Respondent. Dr. K. Shivram with A.R. Singh for appellant. Mr. A.S. Shivsharan for respondent. CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ. DATED : 11TH JANUARY, 2011 P.C. :- 1. In this appeal, the Revenue has raised framed the following question of law:- " Whether the deduction as computed under Section 80IB should be reduced from the deduction computed U/s. 80 HHC ? " 2. Counsel on both the sides state that the aforesaid question of law has already been answered by this Court in the case of Associated Capsules Private Limited V/s. Dy. Commissioner of Income 2 itxa2173-10 Tax (Income Tax Appeal No.3036 of 3010) decided on 10th January, 2011 in favour of the assessee and against the Revenue. 3. The appeal is disposed off accordingly with a direction to the Tribunal to recompute the deduction in the light of the aforesaid decision of this Court. No order as to costs. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)