Commissioner vs Unknown on 4 July, 2011

  
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TAXAP/228/2010	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 228 of 2010
 

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

COMMISSIONER
OF INCOME TAX-III - Appellant(s)
 

Versus
 

NIRMA
LTD - Opponent(s)
 

================================================= 
Appearance
: 
MR
MR BHATT, SR. ADV. with MRS MAUNA M BHATT for Appellant(s) : 1, 
MR
SAURABH N. SOPARKAR, SR ADV. with  MRS SWATI SOPARKAR and MS BHOOMI
THAKORE for Opponent(s) :
1, 
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CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	
	 
		 
			 

 

			
		
		 
			 

and
		
	
	 
		 
			 

 

			
		
		 
			 

HONOURABLE
			MS JUSTICE SONIA GOKANI
		
	

 

 
 


 

Date
: 04/07/2011 

 

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 is right in law and on facts in reversing the
order passed by CIT(A) and thereby deleting the disallowance of
interest expenses of Rs.25,17,31,538/-?

[B] Whether the
Appellate Tribunal is right in law and on facts in reversing the
order passed by CIT(A) and thereby holding that amount of Sales-tax
incentive received by the assessee is a capital receipt?”

To
be heard with Tax Appeal No.226 of 2010.

(Akil
Kureshi, J. )

(Ms.

Sonia Gokani, J. )

sudhir

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