IN THE HIGH COURT OF DELHI AT NEW DELHI 
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        ITA 276/2002  
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 BRITIKA EXPORTS P. LTD              ..... Appellant 
 Through Mr. Salil Aggarwal with 
 Mr.Prakash Kumar, Adv. 
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 versus 
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 COMMR. OF INCOME TAX-VIII           ..... Respondent 
 Through Mr. R.D. Jolly, Adv. 
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 CORAM: 
 HON'BLE MR. JUSTICE D.K. JAIN 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
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 O R D E R 
                        28.08.2003 
 Having heard learned counsel for the parties, we are of the view that the order of  the Tribunal involves a substantial question of law. 
 Admit. 
 The following question is frame for adjudication: 
 ''Whether the Tribunal was correct in law in holding that the interest income earned by the assessee on the fixed deposit receipts was not eligible for deduction under Section 80HHC of the Income-tax Act, 1961 ?'' 
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 The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the Tribunal, including any order/orders, either in the case 
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 of the assessee itself or in the case of any other  assessee, which  has been followed by the Tribunal. 
 The appeal shall be listed for hearing in the regular course. 
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 D.K. JAIN, J 
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 MADAN B. LOKUR, J 
 AUGUST 28, 2003 
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