2012 (10) TMI 1220

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....P.C.: 1. Following questions of law are raised by the Revenue in this appeal. a) Whether on the facts and in the circumstances of the case and in law the Tribunal is right in holding that consultancy charges paid to Shri S.K. Seksaria of ₹ 7,80,000/for civil construction are not capital expenses ? b) Whether on the facts and in the circumstances of the case and in law the Tribunal is ....

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....ng that mining prospecting expenses of ₹ 17,74,937/are not capital expenses ? f) Whether on the facts and in the circumstances of the case and in law the Tribunal is right in holding that while computing income under Section 115JA, deduction under Section 80HHC has to be computed on the basis of book profits and not on the basis of profits under normal provisions ? 2. As regards question....