1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 511 OF 2006 The Commissioner of Income Tax-III, Mumbai. ..... ... ..... Appellant. Versus M/s.National Pen & Plastic Industries. .... ..... Respondent. Mr. Chaterjee with Ms. Anamika Malhotra for the Appellant. Mr. P.P.Pandit i/by Mr. P.P.Prabhu for the Respondent. CORAM : BILAL NAZKI and A. A. KUMBHAKONI, JJ. DATED : 22ND JULY, 2008. P.C.: The Question No.(a) as framed under paragraph 5 in the memo of appeal, reads thus: (a) Whether on the facts and circumstances of the case and in law the Honourable Triunal was right in holding that the setting aside the matter to the file of the Assessing Officer for verification as to whether interest income is out of business activity or incidental to business activity and to consider the same for the purpose of deduction u/s. 80HHC in the light of the decision in the case of M/s. Bangalore Clothing Co. 260 ITR 371 (Bom) in which case SLP 2 has been recommended? The matter has only been remanded by the Tribunal for a finding on the question of fact. 2. The Question No.(b) as framed under paragraph 5 in the memo of appeal, has already been decided against the Department by the Judgment of the Supreme Court in Hero Honda reported in 295 ITR 454 (SC). 3. In view of the above, we do not find any merit in this appeal, which is hereby dismissed. Sd/- (BILAL NAZKI, J.) Sd/- (A. A. KUMBHAKONI, J.)