COMMR.OF INCOME TAX vs. METRA APPLICANCES
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IN THE HIGH COURT OF DELHI AT NEW DELHI . 13.09.2004 . Present : Mr Sanjiv Khanna with Mr Ajay Jha for the appellant . . +ITA 374/2004 . ADMIT. . The following substantial questions of law arise for our consideration: . . ''
Whether the Tribunal was right in holding that the sale of raw material can be regarded as income derived from the industrial undertaking so as to qualify for deduction under Section 80 IA of the Income-tax Act, 1961? .
Whether the Tribunal was right in holding that the service charges can be regarded as income derived from the industrial undertaking so as to qualify for deduction under Section 80 I of the Income-tax Act, 1961'' . Paperbooks be filed by the appellant within three months as per rules. . CHIEF JUSTICE . . . September 13, 2004 BADAR DURREZ AHMED, J. pawar .