Commissioner of Income Tax, Kanpur vs Roto Pumps and Hydraulics (P.) Ltd.

We have heard Sri A.N. Mahajan, learned Standing Counsel and Sri Shakeel Ahmad, learned counsel for the Revenue. We find that the following questions do arise out of the order dated 28.4.1995, passed by the Income Tax Appellate Tribunal, Allahabad Bench in I.T.A. No. 830(alld)/1994 for the assessment year 1991-92:-

1) Whether the Tribunal was right in holding that inspite of the income of the Noida Unit be excluded from the total income u/s 10A of the Income Tax Act, 1961, and the export turnover of that unit has to be taken into account for calculating the deduction admissible to the assessee u/s 80HHC of the Income Tax Act, 1961?

2) Whether the Tribunal was right in holding that by virtue of the provisions of sub-section 3 of Section 80HHC of the Income Tax Act, 1961 the business of Noida and Kanpur Units have to be taken as once business for the allowance of deduction u/s 80HHC of the Income Tax Act, 1961?

We accordingly direct the Income Tax Appellate Tribunal, Allahabad Bench to draw the statement of case and refer the aforesaid questions for the opinion of this Court.