Commissioner vs Unknown on 22 February, 2011

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TAXAP/1275/2009	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1275 of 2009
 

 
=================================================
 

COMMISSIONER
OF INCOME TAX GANDHINAGAR - Appellant(s)
 

Versus
 

VISNAGAR
TALUKA MAJOOR SAHKARI MANDLI LTD - Opponent(s)
 

================================================= 
Appearance
: 
MR MR BHATT, SR.
ADV. with MRS
MAUNA M BHATT for Appellant(s) : 1, 
None for Opponent(s) :
1, 
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CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	
	 
		 
			 

 

			
		
		 
			 

and
		
	
	 
		 
			 

 

			
		
		 
			 

HONOURABLE
			MS JUSTICE SONIA GOKANI
		
	

 

 
 


 

Date
: 22/02/2011 

 

ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Tax
Appeal is admitted for consideration of following substantial
questions of law: –

“[A] Whether
the Appellate Tribunal was justified in upholding the order of the
CIT(A) in deleting the disallowance of Rs.1,56,186/- under the head
equipment consumption and breakage expenses?

[B] Whether
the Appellate Tribunal was justified in upholding the order of the
CIT(A) in directing to allow deduction u/s. 80P(2)(d) of the I.T.
Act, 1961 in respect of gross interest receipts”

(Akil
Kureshi, J. )

(Ms.

Sonia Gokani, J. )

sudhir

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