Commissioner vs Unknown on 2 May, 2011

   Gujarat High Court Case Information System 

  
  
    

 
 
    	      
         
	    
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TAXAP/2162/2009	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 2162 of 2009
 

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

 

COMMISSIONER
OF INCOME TAX-II - Appellant(s)
 

Versus
 

K
PATEL CHEMO PHARMA PVT LTD - Opponent(s)
 

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Appearance
: 
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   2nd May 2011
		
	

 

 ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Appeal is admitted for
consideration of following substantial questions of law :-

[A] “Whether
the Appellate Tribunal is right in law and on facts in holding that
the “total turnover” for the purposes of deduction u/s.
80HHC will not include sales tax and excise duty even after
insertion of Section 145A of the Act ?”

[B] “Whether
the Appellate Tribunal is right in law and on facts in restoring
the issue relating to exclusion of income from DEPD on accrual
basis to the file of the Assessing Officer when the assessee had
not furnished any detail ?”

To be heard with Tax
Appeal No. 536 of 2008 and connected Appeals.

{Akil
Kureshi, J.}

{Ms.

Sonia Gokani, J.}

Prakash*

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