IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 689/2005  
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 COMMISSIONER OF INCOME TAX          ..... Petitioner 
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 Through: Ms.P.L. Bansal andMs.Sonia Mathur, 
 Advs. 
 versus 
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 M/S LUFTHANSA CARGO IND. LTD.       ..... Respondent 
 Through: Ms.Shashi M. Kapila, Adv. 
 CORAM: 
 HON'BLE MR. JUSTICE T.S. THAKUR 
 HON'BLE MR. JUSTICE B.N.CHATURVEDI 
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 O R D E R 
 17.11.2005 
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 Admit. 
 The following substantial question of law is formulated for 
 determination:- 
 ?Whether the ITAT was correct in law in deleting the addition of 
 Rs.2,11,90,753/- and Rs.7,23,230/- incurred by the assessee on training and 
 travel of foreign pilots and technicians, treating the same as revenue in 
 nature?? 
 Paper books be filed within three months according to the High Court 
 Rules. 
 Post for hearing in due course. 
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 T.S. THAKUR, J 
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 B.N.CHATURVEDI, J 
 NOVEMBER 17, 2005 
 ga