{"id":141223,"date":"2010-12-20T00:00:00","date_gmt":"2010-12-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-20-december-2010-2"},"modified":"2016-06-24T19:35:26","modified_gmt":"2016-06-24T14:05:26","slug":"commissioner-vs-unknown-on-20-december-2010-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-20-december-2010-2","title":{"rendered":"Commissioner vs Unknown on 20 December, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 20 December, 2010<\/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\/1018\/2009\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. 1018 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-II - Appellant(s)\n \n\nVersus\n \n\nE\nINFOCHIPS LTD - 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\n \n \n\n\n \n\nDate\n: 14\/12\/2010 \n\n \n\n \n \n\n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS.JUSTICE HARSHA DEVANI)<\/p>\n<p>\tHeard<br \/>\nMr. M.R. Bhatt, learned Senior Advocate, appearing on behalf of the<br \/>\nappellant.\n<\/p>\n<p>\tAttention<br \/>\nis invited to order dated 11th October, 2010 passed in Tax<br \/>\nAppeal No. 942 of 2009 in assessee&#8217;s own case for assessment year<br \/>\n2001-02, whereby, this Court had admitted the appeal on a similar<br \/>\nissue.\n<\/p>\n<p>\tIn<br \/>\nthe circumstances,  the appeal is Admitted. The following<br \/>\nsubstantial question of law arises for determination:\n<\/p>\n<p>&#8220;Whether,<br \/>\nthe Income Tax Appellate Tribunal is right in law and on facts in<br \/>\nholding that the assessee is entitled to deduction under section 10B<br \/>\nof the Income Tax Act, 1961?&#8221;\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 20 December, 2010 Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1018\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1018 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-II &#8211; Appellant(s) Versus E INFOCHIPS LTD &#8211; Opponent(s) ========================================================= Appearance : [&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-141223","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 20 December, 2010 - Free Judgements of Supreme Court &amp; 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