IN THE HIGH COURT OF DELHI AT NEW DELHI 
 #2 
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         ITA 519/2010  
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 COMMISSIONER OF INCOME TAX                          ..... Appellant 
 Through Mr. Sanjeev Sabharwal, Advocate 
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 versus 
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 MARUTI SUZUKI INDIA LTD                         ..... Respondent 
 Through Mr. Ajay Vohra with Ms. Kavita Jha and Mr. Sriram Krishna, Advocates 
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 CORAM: 
 HON'BLE THE CHIEF JUSTICE 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
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 O R D E R 
                        26.05.2010 
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 The present appeal under Section 260A of the Income Tax Act, 1961 is 
 admitted on the following substantial questions of law: 
 1. Whether the Tribunal is right in holding  that Rs.24,92,33,446/- on account 
 of duty drawback had not accrued and become payable to the asseessee and cannot 
 be included in the Taxable income of the assessee for the Assessment Year 1999- 
 2000 ? 
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 2. Whether learned ITAT/CIT(A) erred in deleting the addition of 
 Rs.1,48,86,451/- on account of Customs Duty on closing inventory with vendors? 
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 3. Whether Tribunal is right in holding that the Assessing Officer was not 
 justified in making addition of Rs.33,39,91,012/- on account of excessive 
 consumption of raw material and inputs ? 
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 4. Whether learned ITAT/CIT(A) was justified in allowing MODVAT on input 
 difference at Rs.46,00,00,000/- on account of excessive unexplained consumption 
 of material and when payment partakes the character of penalty ? 
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 5. Whether learned ITAT/CIT(A) was justified in allowing claim of Rs.36,09, 
 047/- out of  RS.75,19,975/- on account of depreciation on enhanced liability 
 when the liability arises when assessee agrees to pay the duty? 
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 6. Whether learned ITAT/CIT(A) was justified in allowing disallowance under 
 Section 40A(i) at Rs.4,19,09,113/- in view of the decision of the case of 
 Chemloor Drug Ltd. V. CIT : 70 TTJ 936 ? 
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 Issue notice.  Mr. Ajay Vohra has already entered appearance on behalf of the 
 assessee.   Let the appeal be linked with ITA Nos. 250/05, 976/05 17/06 and 
 638/09 and  set out for final hearing on 13th September, 2010. 
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 CHIEF JUSTICE 
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 MADAN B. LOKUR, J 
 MAY  26, 2010 
 ?v? 
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