1 itxa2300-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2300 OF 2010 The Commissioner of Income Tax-12, Mumbai ..Appellant. V/s. M/s. Anish Kumar & Co. ..Respondent. Mr. Vimal Gupta for the appellant. None for the respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATED : 5TH AUGUST, 2011 P.C. :- 1. Whether the ITAT was justified in directing to reduce 10% of the export incentive from the indirect cost for computing the deduction under Section 80HHC(3) of the Income Tax Act, 1961, is the question raised in this appeal. 2. The ITAT relying upon the judgment of the Apex Court in the case of Hero Exports V/s. CIT reported in [2007] 295 ITR 454 (S.C.) has allowed the claim of the assessee. We see no reason to entertain this appeal. The appeal is dismissed with no order as to costs. (A.A. SAYED, J.) (J.P. DEVADHAR, J.)