COMMISSIONER OF INCOME TAX Vs. ALPANIL INDUSTRIES

JUDGEMENT

(1.) FEELING aggrieved and dissatisfied with impugned judgment and order dated 4.4.2005 passed by the learned Income Tax Appellate Tribunal (hereinafter referred to the as "ITAT") in ITA No.3937/AHD/2004 for AY 200001, the revenue has preferred present Tax Appeal.

(2.) AT the outset it is required to be noted that in all these tax appeals, the only following substantial question of law is framed/raised. "Whether the Appellate Tribunal is right in law and on facts in holding that Sales Tax and excise duty cannot be included in working out total turnover for the purpose of Section 80HHC -

(3.) HAVING heard Shri Varun K. Patel, learned counsel appearing on behalf of the Revenue, it appears that the aforesaid substantial question of law framed is now not res integra and the aforesaid substantial question of law is held against the Revenue by the Hon'ble Supreme Court in the case of Commissioner of IncomeTax vs. Lakshmi Machine Works, 2007 290 ITR 667 and the decision of the Hon'ble Supreme Court in the case of Commissioner of Income Tax vs. Shiva Tex Yarn Ltd,2012 25 Taxman 302.