ORDER : B.N. Kirpal, J. 1. Special leave granted. Heard the learned Attorney General. In our opinion, a substantial question of law did arise in this case, which is as follows : "Whether on the facts and in the circumstances of the case and in law the ITAT was justified in holding that the liquidated damages received by the assessee on account of breach of contract are nothing but a part of profit received from the industrial undertaking on which the assessee is entitled for deduction under Section 80 HH and 80 IA ?" 2. The High Court, in our opinion, was wrong in dismissing the appeal in limini. We, therefore, allow this appeal, set aside the High Court's order and direct the High Court to hear the appeal on merits.