TMI Blog2013 (6) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... at the said amount cannot be business income. In these circumstances, we find that the judgment passed by the Income Tax Appellate Tribunal is based on factual aspect of the case and needs no interference by this Court. - D. B. INCOME TAX APPEAL NO. 103/2010 - - - Dated:- 17-5-2013 - Narendra Kumar Jain And Arun Bhansali,JJ. For the Petitioner : Mr. Dinesh Mehta For the Respondent : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he questions, which have been framed while admitting the appeal do not arise either from the order of the Appellate Tribunal or pleadings of the parties. He submitted that it appears that due to inadvertence the questions have been framed. 4. Learned counsel for the appellant has fairly and frankly admitted this position and submitted that both the questions do not arise from the order as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee claimed Rs.29,93,582/- as amount forming part of business profit for ascertaining deduction under Section 80HHC. The submission of assessee was that this income was also from export income, therefore, the same is part of business profit for deduction under Section 80HHC of the Income Tax Act. The Assessing Officer did not agree with the submission of the assessee and consequently, deducte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage and insurance charges is concerned, the Tribunal has remanded the matter to Assessing Officer with a direction to verify each and every bill and find out the correct fact as to whether the assessee treated the amount of postage and insurance charges as a constituent of sale requiring charge of Sale Tax thereon. 11. This appeal has been preferred only in respect of amount of Rs.14,00,817/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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