THE COMMISSIONER OF INCOME TAX vs. NALWA SONS INVESTMENTS LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 556/2010 . THE COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms Rashmi Chopra . . versus . . NALWA SONS INVESTMENTS LTD. ..... Respondent Through: Ms Kavita Jha . . . . CORAM: HON'BLE MR. JUSTICE BADAR DURREZ AHMED HON'BLE MR. JUSTICE V.K. JAIN . O R D E R 04.05.2010 CM No. 5228/2010 The delay in re-filing the appeal is condoned. This application stands disposed of. ITA 556/2010 The counsel for the parties have been heard. Admit. The following substantial question of law arises for the consideration of this court:- ?Whether the Income-tax Appellate Tribunal erred in setting aside the disallowance under Section 80 HHC of the Income-tax Act, 1961 while computing the Minimum Alternative Tax (MAT) under Section 115 JB of the Income-tax Act, 1961 ?? . The paper books be filed by the appellant within three months as per rules. Tag alongwith ITA No.875/2008. . BADAR DURREZ AHMED, J . . . . V.K. JAIN, J MAY 04, 2010 dutt . 3