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TAXAP/2569/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 2569 of 2009
WITH
TAX
APPEAL No. 2570 of 2009
======================================
COMMISSIONER
OF INCOME TAX - Appellant
Versus
METAL
RECYCLING INDUSTRIES - Opponent
======================================
Appearance
:
MR MR BHATT,
Senior Advocate with MRS
MAUNA M BHATT for Appellant.
None for
Opponent.
======================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 18/04/2011
COMMON ORAL ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Tax
Appeals are 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 is right in allowing deduction under Section 80IB
of the Income-tax Act, 1961 ?
[D] Whether
in the circumstances and the facts of the case and in law, the
Appellate Tribunal is right in directing to allow deduction u/s.
80HHC of the Act while simultaneously allowing the claim of the
assessee for deduction u/s. 10B of the Income-tax Act, 1961 ?”
Sd/-
[AKIL KURESHI, J.]
Sd/-
[Ms. SONIA GOKANI,
J.]
Savariya
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