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Gujarat High Court
Commissioner vs Unknown on 12 October, 2011
Author: Akil Kureshi, Gokani,
  
 Gujarat High Court Case Information System 
    
  
    

 
 
    	      
         
	    
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TAXAP/1830/2010	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1830 of 2010
 

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


 

COMMISSIONER
OF INCOME TAX - I - Appellant(s)
 

Versus
 

M/S
SHYAM INDUSTRIES - Opponent(s)
 

=========================================
 
Appearance : 
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
: 12/10/2011 

 

 
ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Counsel
for the revenue submitted that the issue involved is with respect to
deduction under Section 80 HHC of the Act for the amount received by
the assessee upon sale of DEBP credit. It was submitted that the
issue is covered by decision of Bombay High Court in case of
Commissioner of Income Tax Vs. Kalpataru Colours and Chemicals
[328 ITR 451] and of this Court dated 28.06.2011 of Tax
Appeal No. 507 of 2010 and connected appeals.

Notice
for final disposal returnable on 16.11.2011. Direct service.

[AKIL
KURESHI, J.]

[SONIA
GOKANI, J.]

JYOTI

   

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