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TAXAP/2186/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 2186 of 2010
=========================================================
A
C I T, BARODA, CIRCLE-4, 4TH FLOOR, BARODA, THROUGH - Appellant(s)
Versus
M/S
TRANSPEK IND. LTD - Opponent(s)
=========================================================
Appearance
:
MR
KM PARIKH for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 15/11/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Tax
Appeal is admitted for consideration of following substantial
questions of law :
“(I) Whether
on the facts and circumstances of the case, the Tribunal was right in
law in confirming the order of the CIT(A), allowing the deduction
u/s.80-O of Rs.39,16,202/- being technical know-how fees, even though
the assessee had no separate agreement for supply of technical
know-how and assessee had a composite single agreement for the turn
key project ?
(II) Whether
on the facts and circumstances of the case,
the Tribunal was right in law in confirming the order of the CIT(A)
allowing the deduction under Section 80-HHC of the Act on export of
trading goods of Rs.2,42,49,000/-, even though the assessee had sent
the goods to Iran for the execution of the turn key Project by the
assessee itself, and there was no export of goods to any third party
?
2. To
be heard with Tax Appeal No.1786 of 2008.
(AKIL
KURESHI,J.)
(MS.SONIA
GOKANI,J.)
(vipul)
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