COMMISSIONER OF INCOME TAX DEL vs. JINDAL PHOTO FILMS LTD.
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----------- 24.09.2002
Admit. The following question is framed for adjudication. "Whether the ITAT is right in holding that interest of Rs.24,60,952/- earned by the assessee on FDRs in banks is income derived from industrial undertaking and should be included in the computation for deduction u/s 80HH and 80I of the Income Tax Act, 1961. The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessee itself or in case of any other assessee, which has been followed by the Tribunal.
The appeal be listed for hearing in the regular course.
D.K. JAIN, J
SHARDA AGGARWAL, J SEPTEMBER 24, 2002 ps