Commissioner Of Income Tax -Iv vs Unknown

(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial questions of law :

"(A) Whether the Appellate Tribunal is right in law and on facts in holding that the deduction u/s. 80HHC of the Act is allowable independently before reducing deduction u/s.80IA and u/s.80G of the Act?

(B) Whether the Appellate Tribunal is right in law and on facts in holding that the 'total turnover' for the purpose of deduction u/s.80HHC of the Act will not include Sales Tax and excise duty after insertion of section 145A?"

To be heard with Tax Appeal No.508/2007.

(Akil Kureshi,J.) (Harsha Devani,J.) (raghu)