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2007] 292 ITR 1 [2007] 163 TAXMAN 337 (SC) SUPREME COURT OF INDIA Joint Commissioner of Income-tax* v. Madideep Engg. & Pkg. India (P.) Ltd. ASHOK BHAN AND DEVINDER KUMAR JAIN, JJ. CIVIL APPEAL NO. 2196 OF 2001 APRIL 12, 2006 Section 80HH, read with section 80-I, of the Income-tax Act, 1961 - Deductions - Profits and gains from hotels or industrial undertakings, etc., in backward areas - Whether sections 80HH and 80-I are independent of each other and, therefore, a new industrial unit can claim deductions under both sections on gross total income independently - Held, yes CASES REFERRED TO J.P. Tobacco Products (P.) Ltd. v. CIT [1998] 229 ITR 123 (MP) [Para 2], CIT v. Alpine Solvex (P.) Ltd. [IT Appeal No. 92 of 1999, dated 2-5-2000] [Para 2], CIT v. Nima Specific Family Trust [2001] 248 ITR 29/ 115 Taxman 106 (Bom.) [Para 2], CIT v.Chokshi Contacts (P.) Ltd. [2001] 251 ITR 587/[2002] 119 Taxman 1 (Raj.) [Para 2], CIT v. Amod Stamping [2005] 274 ITR 176(Guj.) [Para 2], CIT v. Mittal Appliances (P.) Ltd. [2004] 270 ITR 65/ 141 Taxman 610 (MP) [Para 2], CIT v. Rochiram & Sons[2004] 271 ITR 444 (Raj.) [Para 2], CIT v. Prakash Chandra Basant Kumar [2005] 276 ITR 664/ 144 Taxman 541 (MP) [Para 2],CIT v. S.B. Oil Industries (P.) Ltd. [2005] 274 ITR 495/ 146 Taxman 594 (Punj. & Har.) [Para 2], CIT v. SKG Engineering (P.) Ltd. [2006] 285 ITR 423/ 146 Taxman 373 (Delhi) [Para 2] and CIT v. Lucky Laboratories Ltd. [2006] 284 ITR 435/[2005] 149 Taxman 273 (All.) [Para 2]. Harish Chandra, Mohit Chaudhary and Ms. Sushma Suri for the Appellant. S. Bhatnagar and Ms. Ruby Singh Ahuja for the Respondent. ORDER 1. The point involved in the present case is whether sections 80HH and 80-I of the Income-tax Act, 1961, are independent of each other and therefore a new industrial unit can claim deductions under both the sections on the gross total income independently or that deduction under section 80-I can be taken on the reduced balance after taking into account the benefit taken under section 80HH. 2. The Madhya Pradesh High Court in J.P. Tobacco Products (P.) Ltd. v. CIT [1998] 229 ITR 123 took the view that both the sections are independent and, therefore, the…

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