IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 516/2006  
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 COMMISSIONER OF INCOME TAX          ..... Appellant 
 Through 
 Ms.Prem Lata Bansal, Sr.Standing 
 Counsel with Mr.Vishnu Sharma, 
 Advocate 
 versus 
 . 
 RAM KISHAN                          ..... Respondent 
 Through 
 . 
 . 
 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
 . 
 . 
 O R D E R 
                             29.11.2006 
 Although Respondent has been served there is no representation on  his 
 behalf. 
 Heard. 
 Admit. 
 After hearing learned counsel for Appellant, the following substantial 
 question of law is framed for determination:- 
 ?Whether ITAT was correct in law in directing the Assessing Officer to reduce 
 10% of export incentive from the indirect cost while calculating deduction under 
 Section 80HHC(3)(b) of the Income Tax Act?? 
 ITA 516/2006                                                 Page 1 of 2 
 . 
 . 
 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 
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 . 
 . 
 . 
 S. MURALIDHAR, J 
 NOVEMBER 29, 2006 
 nj 
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 ITA 516/2006                                                 Page 2 of 2 
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