Commissioner vs Unknown on 7 September, 2010

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TAXAP/879/2009	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 879 of 2009
 

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


 

COMMISSIONER
OF INCOME TAX - Appellant(s)
 

Versus
 

THEMIS
MEDICARE LIMITED - Opponent(s)
 

=========================================
 
Appearance : 
MR
MR BHATT, SR. ADVOCATE WITH MRS MAUNA M BHATT
for Appellant 
None for Opponent(s) :
1, 
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CORAM
			: 
			
		
		 
			 

HONOURABLE
			MS.JUSTICE H.N.DEVANI
		
	
	 
		 
			 

 

			
		
		 
			 

and
		
	
	 
		 
			 

 

			
		
		 
			 

HON'BLE
			SMT. JUSTICE ABHILASHA KUMARI
		
	

 

 
 


 

Date
: 07/09/2010 

 

 
ORAL
ORDER

(Per
: HON’BLE SMT. JUSTICE ABHILASHA KUMARI)

Heard
Mr.M.R.Bhatt, learned Senior Advocate for the appellant-revenue.

Admit.

The following substantial question of law arises for determination
:

“Whether,
on the facts and in the circumstances of the case, the Income Tax
Appellate Tribunal was justified in law in deleting the disallowance
on account of interest payments under section 40A(2)(b) Income Tax
Act, 1961?”

[HARSHA
DEVANI, J.]

[SMT.

ABHILASHA KUMARI, J.]

parmar*

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