2006 (3) TMI 96

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....an J.-The above tax case appeal is directed against the order of the Income-tax Appellate Tribunal I.T.A. Nos. 698/Mds/2003 dated August 10, 2005. The Revenue is the appellant. The assessment year involved is 1993-94. The assessee is a company in which the public are substantially interested. The assessee filed its return of income for the assessment year 1993-94 claiming a relief on interest o....

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....der sections 80HH and 80-I. Aggrieved by the order of the Appellate Tribunal, the Revenue has filed the above appeal raising the following substantial question of law: "Whether, on the facts and circumstances of the case, the Tribunal was right in holding that over dues from trade debtors is eligible for relief under sections 80HH and 80I?" It is fairly conceded by the learned counsel app....