Commissioner vs Unknown on 4 April, 2011

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TAXAP/2529/2009	 2/ 2	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 2529 of 2009
 

 
 
=========================================================

 

COMMISSIONER
OF INCOME TAX-I - Appellant(s)
 

Versus
 

ECONIX
HI TECH COMPONENTS PVT LTD - 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
: 04/04/2011 

 

 
 
ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Leave
to amend.

Tax
Appeal is admitted for consideration of following substantial
questions of law :

“(1)Whether
the Appellate Tribunal is right in law and on facts in holding that
depreciation @ 40% is available on moulds and dyes, applicable to
‘rubber and plastic factories’?

(2) Whether
on the facts and in the circumstances of the case, the Appellate
Tribunal is justified in holding that the ‘total turnover’ for the
purposes of deduction u/s 80HHC will not include Sales Tax and Excise
Duty even after insertion of section 145A?”

To
be heard with Tax Appeal No. 1476/2008.

(Akil
Kureshi,J.)

(Ms.

Sonia Gokani,J.)

(raghu)

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