IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 450/2006  
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 . 
 COMMISSIONER OF INCOME TAX DEL      .        .... Appellant 
 Through 
 Ms.Prem Lata Bansal, Sr.Standing 
 counsel with Mr.Vishnu Sharma, 
 Advocate 
 versus 
 M/S CHANDRAPRABHU ITNERNATIONA      ..... Respondent 
 Through 
 Dr.Rakesh Gupta, Advocate with 
 Mr.Jitender Saini, Advocate 
 . 
 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
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 . 
 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 450/2006                                          Page 1 of 2 
 Paper books be filed in accordance with the High Court Rules. 
 List in due course alongwith ITAs 419/2003, 585/2006, 917/2006,974/2006 
 and 1408/2006. 
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 . 
 . 
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 . 
 VIKRAMAJIT SEN, J 
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 . 
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 S. MURALIDHAR, J 
 NOVEMBER 20, 2006 
 nj 
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