IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 10TH SEPTEMBER 2009 / 19TH BHADRA 1931 ITA.No. 1385 of 2009() ---------------------- AGAINST THE ORDER DATED 16/10/2008 IN ITA.660/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- ASPINWALL & COMPANY LTD., CALVETTY, COCHIN -01. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 10/09/2009, ALONG WITH ITA NO. 1394 /2009 AND CONNECTED CASES THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. Nos. 1385,1394,1413 & 1419/2009 -------------------------------------------- Dated this the 10th day of September, 2009 JUDGMENT Ramachandran Nair, J. The question raised is whether the Tribunal was justified in upholding the claim of the assessee that indirect expenses attributable to the export division at Mangalore alone can be reckoned for the purpose of computation of deduction under Section 80HHC(3)(b) of the Act. We have heard senior counsel appearing for the appellant and have gone through the orders of the first appellate authority and that of the Tribunal. We find that the clear cut finding of the Tribunal is that the coffee exports of the assessee is handled only by the Mangalore Branch and the head office and other branches are not involved in coffee export. Therefore the Tribunal rightly held that deduction of expenditure is direct expenditure of the export division and indirect expenses also of the Mangalore branch dealing with export. The contention of the revenue that indirect cost attributable to head office and other branches should be reckoned is rightly found against by the 2 first appellate authority and confirmed by the Tribunal. We do not find any substantial question of law arising from the order of the Tribunal. Consequently the appeals are dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 3