| Citation(s) |
|---|
| 2003 SLG 785 2003 SLD 785 (2003) 261 ITR 288 |
Delhi High Court
D.K., JAIN AND MS. SHARDA AGGARWAL, JJ.
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D.K., JAIN AND MS. SHARDA AGGARWAL, JJ.
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Smt. Reena Sethi
v.
Income Tax Officer
Law:
Section:
Section 80HHC of the Income-tax Act, 1961 - Deductions - Exporters - Whether question of entitlement to relief under section 80HHC in respect of realized bad debt pertaining to exports, involves a substantial question of law - Held, yes K.R. Manjani for the Appellant. Ms. Premlata Bansal for the Respondent. JUDGMENT 1. Having heard learned counsel for the parties, we are of the view that the order of the Income-tax Appellate Tribunal does involve a substantial question of law. 2. Admit. 3. The following question is framed for adjudication : "Whether, on the facts and in the circumstances of the case, the Tribunal was…
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