2012 (10) TMI 1220

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... with Mr. Atul K Jasani ORDER 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 Rs. 7,80,000/for civil construction are not capital expenses ? b) Whether on the facts and in the circums....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es of the case and in law the Tribunal is right in holding that mining prospecting expenses of Rs. 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....