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TAXAP/2604/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 2604 of 2009
=========================================================
COMMISSIONER
OF INCOME TAX - Appellant(s)
Versus
SIYARAM
METALS PVT LTD - Opponent(s)
=========================================================
Appearance :
MR
M.R.BHATT, SR. ADVOCATE with MRS
MAUNA M BHATT for Appellant(s) : 1,
None
for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 18/04/2011
ORAL
ORDER
(Per
: HONOURABLE MS JUSTICE SONIA GOKANI)
Tax
Appeal is admitted for consideration of the following substantial
questions of law:
(A) “Whether
in the circumstances and the facts of the case and in law, the
Appellate Tribunal erred in treating the processes employed by the
assessee in segregating the metal scrap from cable scrap as
‘Manufacture or produce’ within the meaning of Section 10B of the
Income-Tax Act?”
(B) “Whether
in the circumstances and the facts of the case and in law, the
Appellate Tribunal erred in treating the processes employed by the
assessee in segregating the metal scrap from mixed metal scrap as
‘Manufacture or produce’ within the meaning of Section 10B of the
Income Tax Act?”
(C) “Whether
in the circumstances and the facts of the case and in law, the
Appellate Tribunal erred grievously in setting aside the issue
relating to DEEMED EXPORT to the file of the Assessing Officer?”
(D) “Whether
in the circumstances and the facts of the case and in law, the
Appellate Tribunal is right in allowing deduction u/s.80IB of the
Income-tax Act, 1961?”
(E) “Whether
in the circumstances and the facts of the case and in law, the
Appellate Tribunal is right in confirming the order of the CIT (A) in
allowing deduction u/s.80HHC without adjudicating on the ground of
appeal taken by the revenue?”
(AKIL
KURESHI, J.)
(Ms.SONIA
GOKANI, J.)
(ashish)
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