Itxa/1007/2007 Of The Commissioner Of Income Tax v. M/S. B. D. H. Industrie Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1007 OF 2007 The CIT-Mumbai City-IX Mumbai )..Appellant V/s. M/s.B.D.H.Industries Ltd., )..Respondents ---- Mr.Suresh Kumar with Mr.P.S.Sahadevan for the appellant. Ms.Aasifa Khan for the respondents. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Date : 16.02.2009. PC 1. Revenue has preferred this appeal on the following questions of law :- (a) Whether on the facts and in the circumstances of the case and in law, the Hon’ble Tribunal is right in holding that the job work receipts are miscellaneous receipts and thereby not entitled to reduce by 90% from the profits while computing the deductions u/s.80-HHC ? (b) Whether on the facts and in the circumstances of the case in law, the Hon’ble Tribunal is correct in deleting the additions of Rs.73,602/- from the total turnover, the same being the value of scrap sold ? 2. In respect of the assessee in Income-tax Appeal No.1080 of 2008, relying upon the order passed by this Court in other appeals, we have sent the matter : 2 : back to A.O. to recomputation afresh. In so far as questions-(A) & (B) are concerned, the same are remanded for reconsideration to the A.O. Appeal therefore, restored to the file of A.O. 3. Appeal disposed off accordingly. (R.S.Mohite,J) (F.I.Rebello,J)