IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 2ND MARCH 2009 / 11TH PHALGUNA 1930 ITA.No. 147 of 2008() --------------------- ITA.217/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: -------------------- COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH RESPONDENT(S): --------------- M/S.TRANSMATIC SYSTEMS LTD. GOLF LINKS ROAD, KOWDIAR, THIRUVANANTHAPURAM. ADV. SRI.T.M.SREEDHARAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 02/03/2009, ALONG WITH ITA NOS. 154 & 174/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- I.T.A. Nos. 147,154 & 174 OF 2008 -------------------------------------------- Dated this the 3rd day of March, 2009 JUDGMENT Ramachandran Nair,J. The question raised is whether respondent-assessee is entitled to claim deduction simultaneously under both sections 80HH & 80I of the Income Tax Act. The High Court judgments relied on by the Tribunal have been confirmed by the Supreme Court vide decision reported in JOINT COMMISSIONER OF INCOME TAX V. MANDIDEEP ENG. & PKG. IND. P.LTD., (2007) 292 I.T.R. 1. We therefore dismiss the appeals following the judgment of the Supreme Court above referred. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2