IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 1127/2006  
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 COMMISSIONER OF INCOME TAX DELHI               .....Appellant 
 Through 
 Ms.Prem Lata Bansal, Advocate 
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 versus 
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 M/S.AHUJA RADIOS                                             ..... Respondent 
 Through 
 Mr.B.B.Ahuja, Sr.Advocate with Mr. 
 D.K.Verma, Advocate 
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 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
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 O R D E R 
                             15.11.2006 
 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 MODVAT credit has not 
 to be included in the total turnover for the purposes of computing the eligible 
 deduction under 
 Section 80HHC of the Income-tax Act, 1961?? 
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 ITA 1127/2006                                          Page 1 of 2 
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 Paper books be filed in accordance with the High Court Rules. 
 List in due course. 
 Be listed with ITAs 337/2002 and 1054/2006. 
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 VIKRAMAJIT SEN, J 
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 S. MURALIDHAR, J 
 NOVEMBER 15, 2006 
 nj 
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 ITA 1127/2006                                          Page 2 of 2 
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