IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
         ITA 1105/2006  
 . 
 COMMISSIONER OF INCOME TAX DEL      ..... Appellant 
 Through       Mr.R.D.Jolly, Sr.Standing counsel 
 versus 
 MEDICAMEN EXPORTS LTD.          ..... Respondent 
 Through       Mr.K.R.Manjani, Advocate 
 . 
 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
 . 
 O R D E R 
                             14.11.2006 
 . 
 Heard. 
 Admit. 
 After hearing learned counsel for the parties, the following substantial 
 question of law is framed for determination:- 
 ?Whether the Tribunal was correct in law in holding that the commission received 
 by the assessee was liable to be included in total  turnover computed for the 
 purpose of deduction under Section 80HHC of the Act?? 
 . 
 . 
 . 
 Paper books be filed in accordance with the High Court Rules. 
 List in due course. 
 VIKRAMAJIT SEN, J 
 . 
 . 
 S. MURALIDHAR, J 
 NOVEMBER 14, 2006 
 nj 
 34