Alcock vs Unknown on 6 September, 2010

   Gujarat High Court Case Information System 

  
  
    

 
 
    	      
         
	    
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TAXAP/801/2009	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 801 of 2009
 

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

 

ALCOCK
ASHDOWN (GUJ) LTD - Appellant(s)
 

Versus
 

JOINT
COMMISSIONER OF INCOME TAX - Opponent(s)
 

=========================================================Appearance
: 
MR
JP SHAH WITH MR MANISH J SHAH
for
Appellant(s) : 1, 
None for Opponent(s) :
1, 
=========================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MS.JUSTICE H.N.DEVANI
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HON'BLE
			SMT. JUSTICE ABHILASHA KUMARI
		
	

 

Date
: 06/09/2010 

 

ORAL
ORDER

(Per
: HONOURABLE MS.JUSTICE H.N.DEVANI)

Heard Mr. J. P. Shah, learned
advocate for the appellant.

Admit.

Though the appellant has raised
two questions in relation to the year under consideration, the
following question would cover both the questions:

“Whether
on the facts and in the circumstances of the case, the Income Tax
Appellate Tribunal was justified in law in treating the interest
income derived by the assessee from Rs.4,00,00,000/- received by it
as share application money from GIIC and GMB as “income from
other sources”?

(Harsha
Devani, J.)

(Smt.Abhilasha
Kumari, J.)

(sunil)

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