Per M.K. Chaturvedi, Vice President. - This appeal by the assessee is directed against the order of the CIT (Appeals) and relates to the assessment year 1996-97.

2. Shri S.P. Chidambaram, learned counsel for the assessee neatly identified the issues as under :

1.Whether in the facts and circumstances of the case assessee is entitled to claim deduction under sections 80HH and 80-I of the Income-tax Act, 1961 in respect of power generation?

2.Whether in the facts and circumstances of the case, assessee did comply with the conditions contained under sections 80HH and 80-I in relation to the employment of the requisite number of employees?

3.Whether in the facts and circumstances of the case the provision of section 80AB was properly appreciated in regard to the consideration of income generated during the previous year from the wind mill for quantifying the deduction under sections 80HH and 80-I of the Act?

3. We have heard the rival submissions in the light of material placed before us and precedents relied upon. Assessee claimed deduction under section 80HH on wind mill amounting to Rs. 3,44,284 and under section 80-I amounting to Rs. 4,30,355. It was fairly conceded by the learned