IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
         ITA 1408/2006  
 . 
 THE COMMISSIONER OF INCOME TAX      ..... Appellant 
 Through 
 Ms.Prem Lata Bansal, Sr.Standing 
 counsel with Mr.Vishnu Sharma, 
 Advocate 
 versus 
 CHANDRAPRABHU INTL  LTD         ..... Respondent 
 Through 
 Dr.Rakesh Gupta, Advocate with 
 Mr.Jitender Saini, Advocate 
 . 
 . 
 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
 . 
 . 
 O R D E R 
                             20.11.2006 
 Heard. 
 Admit. 
 After hearing learned counsel for the parties, the following substantial 
 question of law is framed for determination:- 
 ?Whether, on the facts and circumstances of the case, the Tribunal was right in 
 its conclusion that the total turnover in Section 80 HHC of the Income-tax Act, 
 1961 is only the turnover relating to the export business of the assessee and 
 not a turnover relating to other  businesses of the assessee irrespective of 
 whether for the export business separate books of account have been maintained?? 
 ITA 1408/2006                                          Page 1 of 2 
 . 
 Paper books be filed in accordance with the High Court Rules. 
 . 
 . 
 List in due course alongwith ITAs 419/2003, 450/2006, 585/2006, 917/2006, 
 and 974/2006. 
 . 
 . 
 VIKRAMAJIT SEN, J 
 . 
 . 
 . 
 . 
 S. MURALIDHAR, J 
 NOVEMBER 20, 2006 
 nj 
 . 
 ITA 1408/2006                                          Page 2 of 2 
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