IN THE HIGH COURT OF DELHI AT NEW DELHI
ITA 109/2002
LLOYDS INSULATIONS (I) LTD. ..... Appellant
Through Mr.Manmohan with
Mr.Ajay Mehrotra, Advocates
versus
COMMISSIONER OF INCOME TAX-II ..... Respondent
Through Mr.Sanjeev Khanna
with Mr.Ajay Jha, Advocates
CORAM:
HON'BLE MR. JUSTICE D.K. JAIN
HON'BLE MS. JUSTICE SHARDA AGGARWAL
O R D E R
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29.10.2002
Having heard learned counsel for the parties we
are of the view that a substantial question of law does
arise for consideration.
Admit.
The following question of law is framed for
adjudication:
"Whether the Tribunal was correct in law
in holding that the tax paid by the
petitioner under Section 40 of the Finance
Act, 1983 was not deductible under Section
40(iia) of the Income-tax Act, 1961 ?"
The appellant shall file within three months
ten copies of the cyclostyled paper books, containing
all documents on which reliance was placed before the
Tribunal, including any order/orders, either in the
...contd/-
: 2 : [ITA 109/02]
case of the assessee itself or in case of any other
assessee, which has been followed by the Tribunal.
The appeal be listed for hearing in the regular
course.
D.K. JAIN, J
SHARDA AGGARWAL, J
OCTOBER 29, 2002
"v"