IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LODG) NO.1102 OF 2008 IN INCOME TAX APPEAL NO. OF 2008 The Commissioner of Income tax-8 Mumbai ... Appellant Vs M/s. Britacel Silicones Ltd. ... Respondent Mr. Suresh Kumar i/by Mr. P.S. Sahadevan for the appellant. Mr. Pramod Kumar Parida for the respondent. CORAM: SWATANTER KUMAR, C.J., & A.P DESHPANDE , J. DATE : 30TH JULY , 2008 P.C.: We have heard the learned counsel appearing for the parties. The order of the Income Tax Appellate Tribunal dated 3rd May, 2007 is challenged in the present appeal. We see, there is hardly any question of law that would arise in the present case. The Tribunal had referred the matter to the Assessing Officer in regard to recomputing the deduction under section 80 HHC of the Act after reducing the deduction under section 80IB from the total income in accordance with the judgments of the Special Bench passed in ITA 963/Mad/2005 and ITA No.1518/Mad/2006 and with regard to the difference on account of foreign exchange fluctuation as part of turnover and directed to allow the deduction under section 80HHC as per the provisions of law. 2. We see no reason to interfere. Dismissed. However, we leave the question open to be considered by the appropriate authority. CHIEF JUSTICE A.P. DESHPANDE, J.