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TAXAP/2560/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 2560 of 2009
=========================================================
COMMISSIONER
OF INCOME TAX - Appellant(s)
Versus
ROYAL
RECYCLING INDUSTRIES - Opponent(s)
=========================================================
Appearance :
MR
M.R.BHATT, SR.ADVOCATE WITH MS 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
: 18/04/2011
ORAL
ORDER
(Per
: HONOURABLE MS JUSTICE SONIA GOKANI)
Tax
Appeal is 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 u/s.80IB in
contravention to the provisions of clause (iii) of sub section (6) of
section 10B 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?”
(AKIL
KURESHI, J.)
(Ms.SONIA
GOKANI, J.)
(ashish)
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