2012 (10) TMI 1201

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d by the revenue read thus: a) Whether on the facts and in the circumstances of the case the ITAT was correct in holding that the transit income and cash discount are to be considered as part of profits of business while allowing deduction u/s. 80 HHC? b) Whether on the facts and in the circumstances of the case the ITAT was correct in holding that the Plant and Machinery located at the Ankl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X