2009 (3) TMI 988

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....f 2008 - -<br>Income Tax<br>D. K. Jain And R. M. Lodha, JJ. For the Petitioner : Mr. Arvind Minocha, Adv. Mr. Veena Minocha, Adv ORDER SLP (C) No.18408/2007 List after four weeks. SLP(C)No.17150/2008: In this special leave petition, the Revenue has raised the following questions stated to be substantial questions of law for adjudication: (1) "Whether on the facts and in the ci....

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....r deals only with export business of the assessee and the latter deals with all business income of the assessee? Since in our opinion vide order dated 14th July, 2008, special leave petition was dismissed qua question No.1 and no case for grant of leave in respect of the remaining is made out, we deem it unnecessary to state in great detail the facts giving rise to these questions. it would suf....

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....profits, as the said activity would have a direct and immediate nexus to the activity of export. The said decision also pertained to assessment year, 1994-95. Mr. Gaurav Aggarwal learned counsel for the Revenue very fairly states that the said decision of the High Court has not been challenged by the Revenue and has thus, attained finality. In view of the above, we decline to entertain the peti....