IN THE HIGH COURT OF DELHI AT NEW DELHI 
         ITA 1081/2005  
 COMMISSIONER OF INCOME TAX DEL      ..... Petitioner 
 Through :       Ms. P.L. Bansal, Adv. 
 . 
 versus 
 M/S HLS ASIA LTD.                   ..... Respondent 
 Through :       Ms. Kavita Jha, Adv. 
 . 
 . 
 . 
 CORAM: 
 HON'BLE MR. JUSTICE T.S. THAKUR 
 HON'BLE MR. JUSTICE B.N.CHATURVEDI 
 O R D E R 
 16.11.2005 
 ADMIT. 
 Following two substantial questions of law are formulated for 
 determination: 
 ?1.       Whether  ITAT was correct in law in holding that the assessee was 
 entitled  to depreciation @100% on the Plant and Machinery  (logging tools) in 
 question?? 
 . 
 2.       Whether activity carried  by the assessee involving to collection and 
 . 
 . 
 . 
 transmission of data amounts to manufacturing and producing  of an article or 
 thing  so as to entitle it to a deduction under Section 80-IA of the Income Tax 
 Act?? 
 The appellant shall file within three months the requisite number 
 of paper books in accordance with High Court Rules. 
 Post for hearing alongwith ITA No.683/2005 in due course. 
 . 
 . 
 T.S. THAKUR, J 
 . 
 . 
 B.N.CHATURVEDI, J 
 NOVEMBER 16, 2005 
 sa