COMMISSIONER OF INCOME TAX DEL vs. M/S CHANDRAPRABHU ITNERNATIONA

Admit.

After hearing learned counsel for the parties, the following substantial question of law is framed for determination:- ?Whether, on the facts and circumstances of the case, the Tribunal was right in its conclusion that the total turnover in Section 80 HHC of the Income-tax Act, 1961 is only the turnover relating to the export business of the assessee and not a turnover relating to other businesses of the assessee irrespective of whether for the export business separate books of account have been maintained?? ITA 450/2006 Page 1 of 2 Paper books be filed in accordance with the High Court Rules.

List in due course alongwith ITAs 419/2003, 585/2006, 917/2006,974/2006 and 1408/2006. . . . . . VIKRAMAJIT SEN, J . . . . S. MURALIDHAR, J NOVEMBER 20, 2006 nj ITA 450/2006 Page 2 of 2 . 37