IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX INCOME TAX INCOME TAX APPEAL NO. 833 OF 2008 APPEAL NO. 833 OF 2008 APPEAL NO. 833 OF 2008 The Commissioner of Income Tax. ... Appellant. V/s. M/s.Geepee Steels Pvt.Ltd. ... Respondent. P.S.Sahadevan for the appellant. Sameer G. Dalar for the respondent. CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN and V.C.DAGA, JJ. and V.C.DAGA, JJ. and V.C.DAGA, JJ. DATED : 6th October 2008. DATED : 6th October 2008. DATED : 6th October 2008. P.C. : P.C. : P.C. : ---- ---- ---- . Heard learned counsel for the appellant and learned counsel for the respondent. 2. In the above appeal, the appellant is seeking to raise the following questions of law: (A) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the disallowance of deduction of Rs.10,25,073/- under section 80IA of the Income Tax Act? (B) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the disallowance of deduction of Rs.2,36,793/- under section 80IA of the Income Tax Act? 3. We have perused the impugned judgment of the Income Tax Appellate Tribunal dated 28th September, 2007. Perusal of paragraph- 6 thereof clearly indicates that so far as question No.1 is concerned, the Tribunal has remanded the said issue to the file of the assessing officer to verify the statement of claim of the assessee and pass an appropriate order. In view thereof, the said question does not survive. 4. So far as second question is concerned, the Tribunal has clearly reiterated the finding that income was derived from the business of the industrial undertaking and not from the industrial undertaking itself for claiming deduction under section 80IA of the Income-tax Act. 5. In view of the above finding of fact, we do not find any substantial question of law involved in the appeal. Appeal is, therefore, dismissed. (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.) (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.) (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.)