IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
         ITA 166/2004  
 . 
 ROLLATAINERS LOTD.                  ..... Appellant 
 Through       Mr.Ajay Vohra with Ms.Kavita Jha, 
 Advocates 
 versus 
 . 
 COMMISSIONER OF INCOME TAX          ..... Respondent 
 Through       Ms. Prem Lata Bansal with Mr.Ajay 
 Jha and Mr.Vishnu Sharma, Advocates 
 . 
 . 
 . 
 . 
 CORAM: 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
 HON'BLE MR. JUSTICE VIPIN SANGHI 
 . 
 O R D E R 
                               06.07.2006 
 . 
 . 
 Admit. 
 After hearing learned counsel for the parties the following substantial 
 questions of law are framed for consideration - 
 ?(1)       Whether on the facts and in the circumstances of the case the 
 Tribunal was correct in law in holding that deduction under Section 80HHC of the 
 Income Tax Act had to be computed by apportioning the profits of the entire 
 business in the ratio of export turnover to total turnover of the entire 
 business? 
 . 
 (2)       Whether on the facts and in the circumstances of the case the Tribunal 
 erred in holding that for calculating profits derived from export of trading 
 goods, indirect costs that need to be reduced from the export turnover of such 
 goods had to be computed with reference to all costs and not only those costs 
 which were attributable to export of trading goods? 
 . 
 (3)       Whether on the facts and in the circumstances of the case, the 
 Tribunal was justified in law in holding that the write back of liabilities is 
 squarely covered by the expression 'any other receipt of similar nature and 
 consequently 90% thereof was to be excluded from profits of the business in 
 terms of explanation (6aa) of Section 80HHC of the Act?? 
 . 
 . 
 List this appeal along with ITA No. 419/2003 (CIT vs. Kamaljeet Singh), 
 ITA No. 85/2003 (CIT vs. Kusum Jain) and ITA No. 445/2003 (CIT vs. Goodyear 
 India). 
 Paper books be filed within the time prescribed by the High Court Rules. 
 . 
 . 
 MADAN B. LOKUR, J 
 . 
 . 
 . 
 . 
 VIPIN SANGHI, J 
 JULY 06, 2006 
 mw