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TAXAP/53620/2008 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No.536 of 2008
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THE
COMMISSIONER OF INCOME TAX-II - Appellant
Versus
RAMESHCHANDRA
S PATEL - Opponent
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Appearance :
MR
MANISH R BHATT WITH MRS MAUNA M BHATT for Appellant.
None for
Opponent.
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CORAM
:
HONOURABLE
MR. JUSTICE K. A. PUJ
and
HONOURABLE
MR. JUSTICE BANKIM N. MEHTA
Date
: 28/08/2008
ORAL
ORDER
(Per
: HONOURABLE MR. JUSTICE K. A. PUJ)
Heard
Mr.Manish R. Bhatt, learned Senior Standing Counsel appearing for the
appellant. He has submitted that Tax Appeal No.291 of 2007 involving
the identical issue has been admitted by this Court on 10.09.2007. He
has placed on record a copy of order of admission in that case.
In
this view of the matter, this Tax Appeal is admitted in terms of the
following question of law:
Whether
on the facts and in the circumstances of the case, the Appellate
Tribunal is justified in holding that the ‘total turnover’ for the
purpose of deduction u/s. 80HHC will not include Sales Tax and Excise
Duty even after insertion of Section 145A?
Notice
to other side. Additional paper-book, if any, be filed within three
months from today. To be heard with Tax Appeal No.291 of 2007 and
other allied matters.
[K.A.
Puj, J.]
[Bankim
N. Mehta, J.]
Rajendra
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