COMMISSIONER OF INCOME-TAX vs ABHIJIT IRON PROCESSORS (PVT.) LTD.

ORDER

1. Leave granted.

2. After hearing learned counsel for the parties, we direct the Tribunal to state the case and refer the following question of law to the High Court: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding tke order of the Commissioner of Income-tax (Appeals) in directing the Assessing Officer to include interest income in the gross total income while computing the deduction under section 80-I of the Income Tax Act, 1961?"

3. The appeal is allowed in the aforesaid terms. No costs. .