IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
         ITA 1659/2006  
 . 
 COMMISSIONER OF INCOME TAX          ..... Appellant 
 Through Ms.P.L.Bansal, Advocate. 
 . 
 versus 
 . 
 COSMOPOLITAN HOTELS LTD.            ..... Respondent 
 Through Mr.Satish Khosla, Advocate. 
 . 
 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
 . 
 O R D E R 
                               08.12.2006 
 Admit. 
 The following substantial question of law arises for 
 consideration: 
 Whether the Tribunal was correct in law in holding that deduction under Section 
 80HHD had to be allowed to the assessee before setting off the brought forward 
 losses of earlier years from the income of the year under assessment? 
 Appellant is directed to file the paper-books within three months 
 in accordance with the High Court Rules. 
 List in due course. 
 . 
 VIKRAMAJIT SEN, J 
 . 
 . 
 . 
 S. MURALIDHAR, J 
 DECEMBER 08, 2006 
 'ac' 
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