Judgment ( 1. ) HEARD Shri Rohit Arya, counsel for the appellant, on admission. This appeal has been filed under Section 260a of the Income-tax Act, 1961, on the following question of law : "whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the deduction under Section 80-I is to be granted on the gross total income and not on the income reduced by the amount allowed under Section 80hh of the Income-tax Act, 1961 ?" ( 2. ) THE question on which the appeal has been filed is no longer res integra. In J. P. Tobacco Products Pvt. Ltd. v. CIT [1998] 229 ITR 123, a Division Bench of this court has ruled that deduction under Section 80-I is to be allowed on the gross total income and not the balance of the income after deducting the relief under Section 80hh. Since the question has already been answered by this court, no substantial question of law arises for consideration in this appeal. The appeal is, accordingly/dismissed.