COMMISSIONER OF INCOME TAX DEL vs. MAHARASHTRA SEAMLESS LTD.
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IN THE HIGH COURT OF DELHI AT NEW DELHI . 02.11.2004 .
Present: Mr Sanjeev Khanna with Mr S.C. Sharma for the Appellant.
Mr Ajay Vohra with Ms Kavita Jha for the Respondent. . + ITA 329/2004 * Admit.
Heard the learned counsel for the parties. The following question of law is required to be determined by this Court:- ‘‘Whether the Tribunal was right in law in setting aside the order of the Commissioner of Income Tax u/s 263 of the Income Tax Act, 1961 dated 31.3.2003 and in holding that the assessee was entitled to deduction u/s 80-IA of the Act on interest on late pa ments, interest on margin money and interest from MSEB?’‘ 2. The paper books to be filed by the counsel for the appellant within a period of three weeks as per the rules. . CHIEF JUSTICE . . BADAR DURREZ AHMED, J November 02, 2004