COMMISSIONER OF INCOME TAX Vs. BISAZZA INDIA LIMITED

JUDGEMENT

(1.) FEELING aggrieved and dissatisfied with the impugned judgment and order passed by the learned Income Tax Appellate Tribunal, Ahmedabad (hereinafter referred to as the "ITAT") dated 23.12.2004 passed in ITA No.2613/AHD/2004 for AY 200102, the revenue has preferred present Tax Appeal raising following substantial question of law.

(2.) WE have heard Ms. Mauna Bhatt, learned advocate for the revenue.

(3.) AS stated hereinabove, present Tax Appeal has been admitted to consider the substantial question of law whether the Appellate Tribunal is right in law and on facts in holding that excise duty is to be excluded for the purpose of computation of deduction under Section 80HHC ?