Judgment : R. Sudhakar, J. 1. This tax appeal is preferred against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, dated 26.7.13 in ITA No.1449/Mds/2011. 2. The Revenue is aggrieved by the order passed by the Income Tax Appellate Tribunal on the following substantial question of law :- “Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in holding that the expenditure tax, luxury tax and sales tax should not be included in the total business receipts for the purpose of computing of deduction under Section 80 HHD of the Act”. 3. The respondent assessee is running a hotel business. The Assessing Officer passed an order under Section 154 of the Income Tax Act for the assessment year 1999-2000 to rectify the mistake apparent from the record and the Assessing Officer found a mistake, in that while computing deduction under Section 80 HHD of the Act, in the denominator (total receipts) the total taxes (expenditure tax, luxury tax and sales tax) should have been included and were not included in the earlier order and after giving opportunity to the assessee, the Assessing Officer rectified the earlier order and recomputed the deduction under Section 80 HHD of the Act by including the total taxes, viz., expenditure tax, luxury tax and sales tax claimed in Rupees and foreign exchange in the denominator (total receipts). Aggrieved by the order, the assessee preferred an appeal to the Commissioner of Income Tax (Appeals), who allowed the said appeal relying upon a judgment of this Court in CIT Vs. Adyar Gate Hotels Ltd. (293 ITR 86). 4. Against the above order of the Commissioner of Income Tax (Appeals), the Revenue preferred appeal to the Income Tax Appellate Tribunal, which dismissed the appeal filed by the Revenue by relying upon the order passed by this Court and held as under :- “9. We have heard both sides, perused the materials on record and gone through the orders of authorities below. The issue involved in this appeal is whether the expenditure tax, luxury tax and sales tax has to be included in the total business receipts of the assessee or not. In this context, the Hon'ble Jurisdictional High Court in the case of CIT Vs. The issue involved in this appeal is whether the expenditure tax, luxury tax and sales tax has to be included in the total business receipts of the assessee or not. In this context, the Hon'ble Jurisdictional High Court in the case of CIT Vs. Adyar Gate Hotels Limited (supra) has held that expenditure tax, luxury tax and sales tax should not be included in the total business receipts for the purpose of computing of deduction under Section HHD of the Act. The ld. CIT (Appeals), by following the decision of the Hon'ble Jurisdictional High Court, allowed the appeal of the assessee. The ld. DR could not controvert or filed any higher Court's decision on this issue to take a different view. Therefore, we find no reason to interfere with the order passed by the ld. CIT (Appeals) and dismiss the grounds raised by the Revenue.” 5. Aggrieved against the said order passed by the Appellate Tribunal, the present appeal has been filed by the Revenue raising the very same substantial question of law as has been raised before the Appellate Tribunal. 6. Heard Mr.T.R.Senthil Kumar, learned standing counsel appearing for the appellant. 7. The only point raised is that the ratio laid down by the Supreme Court in Lakshmi Machine Works Ltd.'s case (290 ITR 667), which was passed in the context of considering Section 80 HHC of the Act was not considered by the Appellate Tribunal. The Department has not produced any material before this Court to show that such a plea was raised before the Appellate Tribunal and the same has not been considered by the Appellate Tribunal. Nevertheless, the case on hand concerns interpretation of Section 80 HHD of the Act and not Section 80 HHC of the Act and, therefore, the judgment of the Apex Court relied on by the learned standing counsel for the Revenue is of no use to the appellant as the decision of this Court in Adyar Gate Hotels's case (supra), which pertains to Section 80 HHC still holds the field. 8. In such view of the matter, we find no reason to interfere with the order passed by the Appellate Tribunal nor any error of law is pointed out by the learned standing counsel for the appellant in the order of the Appellate Tribunal warranting interference at the hands of this Court. 8. In such view of the matter, we find no reason to interfere with the order passed by the Appellate Tribunal nor any error of law is pointed out by the learned standing counsel for the appellant in the order of the Appellate Tribunal warranting interference at the hands of this Court. The question of law that has been raised is identical to the one raised before the Appellate Tribunal, which having been answered in favour of the assessee, with which view this Court concurs, this Court has no other alternative except to dismiss this appeal. 9. There is no question of law, much less substantial question of law that arises for consideration in this appeal. This appeal, being devoid of merits, the same is dismissed.