AJN 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.346 OF 2008 The Commissioner of Income-tax, Mumbai. .... Appellant Vs. M/s. Cipla Limited, Mumbai. ..... Respondent Mr. Suresh Kumar for the appellant. Mr. P.J. Pardiwala i/b Sanjay Udeshi for the respondent. CORAM : SMT. RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 17TH FEBRUARY, 2009. P.C. :- 1. Heard learned counsel for the parties. 2. Admit on the following substantial questions of law. “(A) Whether on the facts and the circumstances of the case and in law, the ITAT was justified in holding that the assessing officer was not justified in invoking the provisions of section 80 IA (9) and in restricting the allowance under section 80 IA of the Act? AJN 2 (B) Whether on the facts and the circumstances of the case and in law the ITAT was justified in including duty drawbacks as part of income of the eligible unit for the purposes of calculating deduction under section 80 IA of the Act?” [SMT. RANJANA DESAI, J.] [J.P. DEVADHAR, J.]