COMMISSIONER OF INCOME TAX DEL vs. GULSHAN KUMAR THR. LR'S
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----------- 21.08.2002
Admit. The following question of law is framed for adjudication:
"Whether the Income-tax Appellate Tribunal was right in law in holding that deduction under section 80(I) of the Income-tax Act, 1961 is to be allowed without taking into consideration the deduction allowed under section 80(HH) of the Act?"
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 Contd....2/- :2: [ITA No.89/02] 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 AUGUST 21, 2002 Kalra.