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TAXAP/2198/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 2198 of 2009
=========================================================
COMMISSIONER
OF INCOME TAX-II - Appellant(s)
Versus
ELECTROTHERM
INDIA LTD - Opponent(s)
=========================================================
Appearance
:
MR
MR BHATT, 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
: 27/04/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Tax
Appeal is admitted for consideration of following substantial
question of law:
“A.
Whether the Appellate Tribunal is right in law and on facts in
restoring the issue relating to exclusion of interest income for the
purpose of computation of deduction u/s.80HHC of the Act to the file
of the Assessing Officer when the said interest income cannot be said
to have been “derived form” export activity as
contemplated u/s.80HHC ?
B. Whether
the Appellate Tribunal is right in law and on facts in restoring the
issue relating to scrap sales for the purpose of computation of
deduction u/s.80IB of the Act to the file of the Assessing Officer
when the said income cannot be said to have been “derived form”
manufacturing activity as contemplated u/s.80IB?”
To
be heard with Tax Appeal No.273 of 2008.
(Akil
Kureshi, J.)
(Ms.Sonia
Gokani, J.)
(vjn)
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