Commissioner vs Unknown on 14 June, 2011

   Gujarat High Court Case Information System 

  
  
    

 
 
    	      
         
	    
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TAXAP/62/2011	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 62 of 2011
 

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

 

COMMISSIONER
OF INCOME TAX-III - Appellant(s)
 

Versus
 

NIRMA
CONSUMER CARE LTD - Opponent(s)
 

=========================================================
 
Appearance
: 
MR
MR BHATT, SR. ADV. 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
: 14/06/2011 

 

 
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
deleting the disallowance of advertisement expenses made under
section 37(1) r.w.s. 40A(2)(b)?

B. Whether
the Appellate Tribunal is right in law and on facts in remitting the
issue of charging of interest under section 234D to the file of
CIT(A)?

(Akil
Kureshi, J.)

(Ms.Sonia
Gokani, J.)

(vjn)

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