Commissioner vs Unknown on 28 February, 2011

   Gujarat High Court Case Information System 

  
  
    

 
 
    	      
         
	    
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TAXAP/1355/2009	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1355 of 2009
 

To


 

TAX
APPEAL No. 1360 of
2009 
=========================================================

 

COMMISSIONER
OF INCOME TAX GANDHINAGAR - Appellant(s)
 

Versus
 

GUJARAT
MARITIME BOARD - 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
: 28/02/2011 

 

ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Issue
notice of final disposal, subject to availability of time, to
consider following substantial question of law, returnable on 28th
March 2011.

“Whether
on the facts and circumstances of the case, the Appellate Tribunal
was justified in law in holding the assessee to be a ‘local
authority’ and thereby allowing the exemption u/s.10(20) of the
Income Tax Act, 1961?”

(Akil
Kureshi, J.)

(Ms.Sonia
Gokani, J.)

(vjn)

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