IN THE HIGH COURT OF BOMBAY AT GOA MISC.CIVIL APPLICATION NO. 599 OF 2005 IN TAX APPEAL NO. 37 OF 2002 THE COMMISSIONER OF INCOME TAX ... Applicant Versus M/S PARLE PLASTICS LTD & ANR ... Respondents Mrs. Asha Dessai, Advocate for the Applicant. Mr. H. Rai with Mr. Sudin M. S. Usgaonkar, Advocates for Respondent No.1. Coram:- D. G. KARNIK & F. M. REIS, JJ. Date:- 23rd August, 2010 P.C. By an order dated 20th September, 2005, this Court had directed that the Civil Application will be heard along with the Tax Appeal. The learned Counsel appearing for the parties however, submits that the Civil Application may be heard and decided first so that the parties can address us on the additional question of law, if any, that may be framed in pursuance to the Civil Application. Request is granted. 2. After hearing the parties, we are of the view that additional substantial question of law needs to be framed as below : " Whether in the facts and circumstances of the case, for the purpose of availing of allowable deduction under Section 80(IA) of the Income Tax Act,1961, the total income of the assessee is required to be computed by deducting allowable depreciation under Section 32 even if the assessee had not claimed it ?" 3. Ordered accordingly. D. G. KARNIK, J. F. M. REIS, J. at*