Gujarat High Court High Court

Tax Appeal No. 131 Of 2003 vs Unknown on 3 August, 2010

Gujarat High Court
Tax Appeal No. 131 Of 2003 vs Unknown on 3 August, 2010
Author: R.K.Abichandani,&Nbsp;Honourable Mr.Justice K.M.Mehta,&Nbsp;
        IN THE HIGH COURT OF GUJARAT AT AHMEDABAD



        TAX APPEAL No 131 of 2003



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      M/S.SURENDRA PATEL & CO.
 Versus
      JOINT COMMISSIONER OF INCOME- TAX(ASSTT.)
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      Appearance:
      1. TAX APPEAL No. 131 of 2003
           MRS SWATI SOPARKAR for Petitioner
           .......... for Respondent No. 1


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                  CORAM : MR.JUSTICE R.K.ABICHANDANI
                                     and
                          MR.JUSTICE K.M.MEHTA


                  Date of Order: 02/05/2003


 ORAL ORDER

(Per : MR.JUSTICE R.K.ABICHANDANI)
Admit. The following substantial question of law
arises from the order of the Tribunal.

“Whether, in the facts and circumstances of the
case, the Tribunal was right in law in holding
that payment made for the user of goodwill is a
capital expenditure and not deductible from
income as revenue expenditure?”

To be heard with Tax Appeal No. 287 of 2001.



        [R.K.   ABICHANDANI, J.]


[K.M.    MEHTA, J.]
        pirzada/-