During year, assessee-HUF had sold moulds and certain parts manufactured by it in its industrial undertaking.  It also provided services to buyers by way of repair and maintenance of moulds sold to them and charged job work charges for such services-It claimed entire job work charges, which included receipt on account of sale of spare parts and repair and maintenance charges, as deduction under section 80-IB. Assessing Officer disallowed deduction under section 80IB. CIT(A) allowed the deduction. On appeal the Tribunal held that the assessee is entitle for deduction with respect of job work charges computed at 50 per cent. The remaining 50 percent on account of repair and maintenance charges was held to be not eligible. On appeal High Court affirmed the order of the Tribunal.       (AY. 2005-06)