- (1.) List after four weeks. Special Leave Petn. (Civil) No. 17150 of 2008:
(2.) In this special leave petition, the revenue has raised the following questions stated to be substantial questions of law for adjudication: (1) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that while computing the deduction under Section 80HHC, excise duty and sales-tax are to be excluded from the total turnover (2) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the fabrication charges would form part of the profits of business of the assessee for the purpose of computation of deduction under Section 80HHC of the Act (3) Whether on the facts and in the circumstances of the case, the Tribunal was right in not considering the fact that profits of the business for the purpose of deduction under Section 80HHC and profits of business as computed under the head profit and gains of business or profession are distinct and different since the former deals only with export business of the assessee and the latter deals with all business income of the assessee
(3.) Since in our opinion vide order dated 14th July, 2008, special leave petition was dismissed qua question No. 1 and no case for grant of leave in respect of the remaining is made out, we deem it unnecessary to state in great detail the facts giving rise to these questions. It would suffice to note that the matter pertains to assessment year 1994-95.;