IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   06.12.2004 
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 Present: Ms.  Prem Lata Bansal with Mr. Ajay Jha  for the       appellant. 
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 +ITA  No. 698/2004 
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 Admit. 
 To be heard along with ITA No. 605/2004 
 The following question of law is required to be determined by this Court:- 
 ‘‘  Whether the ITAT was correct in law in holding that the loss arrived at after computation under sub-clause (a), (b) and (c) of section 80HHC(3) is to be ignored for the purposes of computing deduction out of export incentives mentioned in section 28(i 
 ia), (iiib) and (iiic) as per the proviso of the said section? 
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 The Appellant shall file paper-books within three months as per rules. 
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 CHIEF JUSTICE 
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 BADAR DURREZ AHMED, J 
 December 06, 2004 
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