IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 960/2006  
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 COMMISSIONER OF INCOME TAX          ..... Appellant 
 Through     Ms.P.L.Bansal, Sr.Standing Counsel 
 with Mr.Vishnu Sharma, Advocate 
 . 
 versus 
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 MRS.SAROJ DASSANI                               ..... Respondent 
 Through     Mr.R.Santham, Advocate 
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 . 
 CORAM: 
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 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
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 O R D E R 
                              18.11.2006 
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 Heard. 
 Admit. 
 The following substantial questions of law arise for consideration: 
 (i)Whether interest earned on FDRs is income from other sources  or to be taxed 
 under the head ?Business Income?? 
 (ii)Whether DEPB and DFRC receipts are income derived from export of goods so as 
 to entitle the assessee to claim deduction under Section 80HHC of the Act?? 
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 ITA 960/2006                                          Page 1 of 2 
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 The Appellant is directed to file paper books within three months in 
 accordance with the High Court Rules 
 List for hearing in due course. 
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 . 
 VIKRAMAJIT SEN, J 
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 S. MURALIDHAR, J 
 NOVEMBER 18, 2006 
 nj 
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 ITA 960/2006                                          Page 2 of 2 
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