IN THE HIGH COURT OF DELHI AT NEW DELHI 
 34 
         ITA 61/2004  
 COMMISSIONER OF INCOME TAX          ..... Appellant 
 Through       Ms.Prem Lata Bansal, Sr.Standing 
 Counsel 
 versus 
 R.T.AGRO LTD.                   ..... Respondent 
 Through 
 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
 . 
 . 
 O R D E R 
                             11.12.2006 
 Heard. 
 Admit. 
 After hearing learned counsel for the Appellant, the following 
 substantial question of law is framed for determination:- 
 ?Whether ITAT was correct in law in allowing the deduction under Section 80I of 
 the Act from the interest and dividend income being the income from other 
 sources inspite of the fact that it was not the income derived from industrial 
 undertaking? 
 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 
 . 
 . 
 . 
 S. MURALIDHAR, J 
 DECEMBER 11, 2006 
 nj 
 35