- (1.) Leave granted.
(2.) By consent, the matter called out and taken up for hearing.
(3.) In our view, an important question of law arises for interpretation of Section 80IA of the Income Tax Act [for short, "the Act"]. The question, as framed at Page 5 of the special leave petition, reads as under: Whether on the facts and circumstances of the case the learned Courts below were right in holding that the assessee was entitled to the deduction under Section 80IA of the Act on the amount of entire eligible income without reducing the amount of export incentive from the same ;