2009 (2) TMI 48

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent. JUDGEMENT The judgment of the court was delivered by P. B. MAJMUDAR, J. - At the time of admitting this appeal, this Court has not formulated substantial question of law. The learned advocate for the appellant submitted that the substantial question of law which has been framed at page 9 may be treated as substantial question of law, which can be said to be formulated for deciding ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....with the said question which was argued at the time of hearing before the Tribunal, has observed as under; 13.8 The CIT(A) erred in directing the Assessing Officer to exclude the miscellaneous income, dispatch income, sundry creditors written back and interest income from total turnover for the purpose of computing deduction u/s. 80 HHC relying upon the decision of the ITAT reported in 47 ITD 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e is not not apart of ground of appeal raised before us. No additional ground has also been pressed into service. We, therefore, upheld the order of the learned CIT(A). 3. It is required to be noted that the Tribunal has, in turn, found that no material was placed before it to suggest that there is an error in the order of CIT(A). It has also been found by the Tribunal that the contention made ....