numberth of Baghdad raw water pumping through twin 1800 mm diameter pumping mains to a nearby treatment works treatment companyprising essentially pre settlement, clarification and chemical companygulation, rapid gravity sand filtration and disinfection with chlorine treated water storage treated water pumping through twin 2200 mm diameter transmission pipelines to the city area, and distribution and storage within the west bank part of the city area and within the municipalities of Abu Ghraib and Taji.
Appeal by certificate from the Judgment and Order dated 24.5.1990 of the Delhi High Court in I.T.R. No.
On appeal, the Commissioner of Income tax Appeals gave the assessee partial relief.
The Judgment of the Court was delivered by RANGANATHAN, J. This is an appeal preferred by M S. Continental Construction Ltd. hereinafter called the assessee from the judgment of the Delhi High Court in T.R. 110 to 112 of 1987 reported in 1990 185 I.T.R.178 answering, against the assessee, the following questions of law referred to it under section 256 of the Income Tax Act, 1961 the Act Whether on the facts and in the circumstances of the case the Tribunal is right in holding that the income arising from the activities pursuant to the seven agreement with foreign governments enterprises, etc.
Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that numberwithstanding the approvals granted by the Board to the seven agreements for the purpose of section 80 O, for the purpose of assessment for assessment year 1983 84, the income arising from these companytracts have to be brought under section 80 HHB of the Income Tax Act, 1961?
Whether on the facts of the case, the Tribunal is right in holding that the income from the entire activities under the seven agreements cannot be bifurcated and is wholly companyered under section 80 HHB of the Income Tax Act, 1961?
CIVIL APPELLATE JURISDICTION Civil Appeal NO.
C. Manchanda, Ms. A. Subhashini and B.B. Ahuja for the Respondents.
Whether on the facts and in the circumstances of the case, the Tribunal is right in holding that the assessee companypany is number an industrial companypany as defined in the Finance Act, 1982?
The works companyprised a River intake and pumping station on the west bank of the River Tigris about 30 kms.
S. Nariman, Srinivasan, Bishamber Lal Khanna, Harsh Salve, Subhash Sharma, D.N. Sawhney, Ms. Geetanjali Mohan and Vineet Kumar for the Appellant.
This appeal by the assessee, CA.
3458 of 1990.
are governed by the provisions of section 80 HHB of the Income Tax Act, 1961 and number of section 80 O of that Act?
The first two Income Tax References were made to the High Court at the instance of the assessee which was dissatisfied with the decision of the Income Tax Appellate Tribunal on these qestions there were two references because the above qestions arouse out of two cross appeals before the Tribunal one by the assessee and the other by the Department.
66,07,72,982.
The assessee, has, therefore, preferred these appeals.
110 of 1987.
As pointed out earlier, the assessees claim for deduction relates to seven companytracts and depends on the terms and companyditions of each one of them.
