- (1.) Special leave granted.
(2.) Heard the learned Attorney General.
(3.) In our opinion, a substantial question of law did arise in this case, which is as follows : Whether, on the facts and in the circumstances of the case and in law the Income-tax Appellate Tribunal was justified in holding that the liquidated damages received by the assessee on account of breach of contract are nothing but a part of profit received from the industrial undertaking on which the assessee is entitled for deduction under Ss. 80HH and 80-IA ;