Gujarat High Court
Commissioner vs Unknown on 22 March, 2011
Gujarat High Court Case Information System Print TAXAP/1647/2009 1/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1647 of 2009 ================================================= COMMISSIONER OF INCOME TAX-II - Appellant(s) Versus MASTEK LIMITED - 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 : 22/03/2011 ORAL ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Tax
Appeal is admitted for consideration of following substantial
question of law:-
”
Whether the Tribunal was right in law and in fact on reversing the
order of the CIT(Appeals) and allowing the assessee’s claim of
exemption under amended Section 10A of the Income Tax Act by applying
the amendment of Finance Act No.2 of 1998 when previously on the
basis of unamended provisions, the assessee had already availed of
exemption for the period of full 5 years?”
(Akil
Kureshi, J. )
(Ms.
Sonia Gokani, J. )
sudhir
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