Gujarat High Court
Commissioner vs Unknown on 30 November, 2010
Gujarat High Court Case Information System
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TAXAP/1010/2009 1/ 1 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1010 of 2009
To
TAX
APPEAL No. 1011 of 2009
=========================================================
COMMISSIONER
OF INCOME TAX-I - Appellant(s)
Versus
BOSCH
REXROTH (INDIA) LIMITED - Opponent(s)
=========================================================
Appearance
:
MRS
MAUNA M BHATT for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MS.JUSTICE HARSHA DEVANI
and
HONOURABLE
MR.JUSTICE H.B.ANTANI
Date
: 30/11/2010
ORAL
ORDER
(Per
: HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Leave
to amend the proposed question.
2. Heard
Mrs.Mauna M. Bhatt, learned senior standing counsel for the
appellant.
3. Admit.
The following substantial question of law arises for determination in
relation to Assessment Year 2001-2002.
Whether the Income Tax
Appellate Tribunal is right in law and on facts in directing to
exclude excise duty and sales tax from total turnover for the
deduction under Section 80HHC of the Income Tax Act, 1961 despite
insertion of Section 145A?
(HARSHA
DEVANI, J.)
(H.B.ANTANI,
J.)
Hitesh
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