BRITIKA EXPORTS P. LTD vs. COMMR. OF INCOME TAX-VIII
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2003 Having heard learned counsel for the parties, we are of the view that the order of the Tribunal involves a substantial question of law.
Admit.
The following question is frame for adjudication: ''Whether the Tribunal was correct in law in holding that the interest income earned by the assessee on the fixed deposit receipts was not eligible for deduction under Section 80HHC 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 :2: (ITA 276/02) of the assessee itself or in the case of any other assessee, which has been followed by the Tribunal.
The appeal shall be listed for hearing in the regular course. . D.K. JAIN, J . . MADAN B. LOKUR, J AUGUST 28, 2003 ''v'' .