(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) This Appeal is ADMITTED on the following substantial questions of law:
[1] Whether the Tribunal below committed substantial error of law in deleting the addition of Rs. 43,18,625/- on account of late payment of Provident Fund and Rs. 95,673/- ESI contribution of employees.
[2] Whether the Tribunal below committed substantial error of law in deleting the addition of Rs. 11,64,075/- on account of disallowance of technical know-how fees.
[3] Whether the Tribunal below committed substantial error of law in directing the Assessing Officer not to reduce the deduction under Section 80G for the purpose of computing deduction under Section 80HHC, by overlooking the provisions contained in Section 80G[5A]of the Income Tax Act, 1961.
Let this Appeal be heard along with Tax Appeal Nos. 951 of 2007 and 952 of 2007.
[BHASKAR BHATTACHARYA, ACTING CJ.] [J.B.PARDIWALA, J.] pirzada/-
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