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 28TH AUGUST 2009 / 6TH BHADRA 1931 ITA.No. 1560 of 2009() ---------------------- ITA.386/COCH/1999 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME-TAX, THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S.POYILAKADA TRUST, PARAMESWAR NAGAR, KOLLAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 28/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No. 1560 OF 2009 -------------------------------------------- Dated this the 28th day of August, 2009 JUDGMENT Ramachandran Nair, J. Since the issue raised is covered by subsequent judgments of the Supreme Court rendered after the Tribunal issued the impugned orders, we allow the appeal by setting aside the order of the Tribunal and that of the first appellate authority with direction to the assessing officer to recompute the deduction eligible under Section 80HHC of the I.T. Act based on the decisions of the Supreme Court in IPCA LABORATORY LTD. V. DEPUTY CIT, 266 ITR 521 and A.M. MOOSA v. CIT, 294 ITR 1, after issuing notice 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