{"id":118640,"date":"2011-01-17T00:00:00","date_gmt":"2011-01-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-17-january-2011-4"},"modified":"2017-09-09T07:58:26","modified_gmt":"2017-09-09T02:28:26","slug":"commissioner-vs-unknown-on-17-january-2011-4","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-17-january-2011-4","title":{"rendered":"Commissioner vs Unknown on 17 January, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 17 January, 2011<\/div>\n<div class=\"doc_author\">Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1600\/2008\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1600 of 2008\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-II - Appellant(s)\n \n\nVersus\n \n\nM\/S\nSOUTH GUJARAT SHARE AND SHARE BROKERS LIMITED - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE HARSHA DEVANI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE H.B.ANTANI\n\t\t\n\t\n\n \n\nDate\n: 17\/01\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS.JUSTICE HARSHA DEVANI)<\/p>\n<p>Heard<br \/>\n\tMr. B.B. Naik, learned Senior Advocate appearing on behalf of the<br \/>\n\tappellant. ADMIT. The<br \/>\n\tfollowing substantial questions of law arise for determination:\n<\/p>\n<p>&#8220;[1]\tWhether<br \/>\non the facts and in the circumstances of case, the Income Tax<br \/>\nAppellate Tribunal was right in law in deleting addition of Rs.<br \/>\n7,45,360\/- made on account of  brokerage income?\n<\/p>\n<p>[2]\tWhether<br \/>\non the facts and in the circumstances of the case, the Income Tax<br \/>\nAppellate Tribunal was right in law in deleting disallowance of Rs.<br \/>\n13,03,244\/- as brokerage incentives to the sub-brokers?\n<\/p>\n<p>[3]<br \/>\nWhether on the facts and in the circumstances of the case, the Income<br \/>\nTax Appellate Tribunal was right in law in deleting disallowance of<br \/>\nRs.23,47,287\/- as bad debts or trading loss under section 28[1] of<br \/>\nthe Income Tax Act, 1961?&#8221;\n<\/p>\n<p>\tIn so<br \/>\nfar as the proposed question no.4 is concerned, the same is not<br \/>\npressed in the light of the fact that the Tribunal has restored the<br \/>\nissue to the file of the Assessing Officer.\n<\/p>\n<p>[HARSHA<br \/>\nDEVANI, J.]<\/p>\n<p>[H.B.\n<\/p>\n<p>ANTANI, J.]<\/p>\n<p>pirzada\/-\n<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<blockquote><p>\t\t   Top<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 17 January, 2011 Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1600\/2008 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1600 of 2008 ========================================================= COMMISSIONER OF INCOME TAX-II &#8211; Appellant(s) Versus M\/S SOUTH GUJARAT SHARE AND SHARE BROKERS LIMITED [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-118640","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 17 January, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-17-january-2011-4\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 17 January, 2011 - Free Judgements of Supreme Court &amp; 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