IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 981/2006  
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 M/S CHEMICAL CONSTRUCTION INTE      ..... Appellant 
 Through       Mr. D.N. Sawhney and 
 Mr. M.D. Rastogi with 
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 Mr. K.M Ahuja, Advocates. 
 versus 
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 COMMISSIONER OF INCOME TAX I        ..... Respondent 
 Through       Mr. J.R. Goel, Advocate. 
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 CORAM: 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
 HON'BLE MR. JUSTICE V. B. GUPTA 
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 O R D E R 
                            23.01.2007 
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 Admit. 
 After hearing learned counsel for the parties we are of the view that 
 following substantial questions arise for our consideration:- 
 ?(i)       Whether the Income Tax Appellate Tribunal is correct in law to hold 
 that the supply of drawing and 
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 ITA No. 981/2006                                                 Page 1 of 3 
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 design and engineering know-how in relation to turnkey projects are independent 
 contracts, have no relation with supply, erection and commissioning of plant and 
 receipt thereof will be assessed in the year other than the year in which 
 projects were completed? 
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 (ii)   Whether the Income Tax Appellate Tribunal is correct in law to hold that 
 the amounts of Rs. 50 lakhs and Rs.65 lakhs received from M/s Goetze India Ltd. 
 and M/s Rama Phosphates Ltd. under independent contracts were to be always 
 considered separately not connected with the supply and commissioning of Soya 
 Extraction Plant? 
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 (iii)     Whether the Income Tax Appellate Tribunal is correct in law to sustain 
 the disallowance of expenditure of Rs. 7,87,512/- in the absence of original in 
 spite of production of photocopies of the vouchers available and 
 the fact that payments were made by account payee cheques? 
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 (iv)       Whether the Income Tax Appellate Tribunal is correct in law to 
 sustain the disallowance of Rs. 5,17,313/- out of plant erection expenses, petty 
 in nature incurred at site, in the absence of evidence, particularly since 
 similar payments have been allowed by the Income Tax Appellate Tribunal in the 
 Assessment Years 1994-1995 and 1995-1996?? 
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 ITA No. 981/2006                                                 Page 2 of 3 
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 Paper books be filed in accordance with the High Court Rules. 
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 MADAN B. LOKUR, J 
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 V. B. GUPTA, J 
 JANUARY 23, 2007 
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 ITA No. 981/2006                                                 Page 3 of 3