{"id":160474,"date":"2011-10-03T00:00:00","date_gmt":"2011-10-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-3-october-2011-2"},"modified":"2018-05-01T12:54:32","modified_gmt":"2018-05-01T07:24:32","slug":"commissioner-vs-unknown-on-3-october-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-3-october-2011-2","title":{"rendered":"Commissioner vs Unknown on 3 October, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 3 October, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \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\n\n \n\n\n\t \n\nTAXAP\/1611\/2010\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\n \n\n\n \n\nTAX\nAPPEAL No. 1611 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX - II - Appellant(s)\n \n\nVersus\n \n\nJAY\nCHEMICAL INDUSTRIES LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT\nfor\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\tMR.JUSTICE AKIL KURESHI\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\n HONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI     3rd October 2011\n\t\t\n\t\n\n \n\n ORAL\nORDER<\/pre>\n<p> (Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tTax<br \/>\nAppeal is admitted for consideration of following substantial<br \/>\nquestions of law :-\n<\/p>\n<p>{A}\t&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by the CIT (A) in directing to exclude sales tax and<br \/>\nexcise duty from the total turnover for the computation of deduction<br \/>\nu\/s. 80HHC even after insertion of Section 145A of the Act ?&#8221;\n<\/p>\n<p>{B}\t&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by the CIT (A) in deleting the exclusion of 90% of sales<br \/>\ntax and excise duty refund from the profits while computing the<br \/>\ndeduction u\/s. 80HHC of the Act ?&#8221;\n<\/p>\n<p>{C}\t&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts n confirming the<br \/>\norder passed by the CIT (A) deleting the exclusion of interest<br \/>\nreceived from customers parties for late<br \/>\npayment of dues \/ outstanding ?&#8221;\n<\/p>\n<p>{D}\t&#8221;\n<\/p>\n<p>Whether the Appellate Tribunal is right in law and on facts in<br \/>\nconfirming the order passed by the CIT (A) deleting the exclusion of<br \/>\ncommission and clearing charges in computation of business profit for<br \/>\nthe purpose of deduction u\/s. 80HHC ?&#8221;\n<\/p>\n<p>{E}\t&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in holding that<br \/>\nthe assessee is entitled to deduction for cost of DEPB licence while<br \/>\ncomputing deduction u\/s. 80HHC ?&#8221;\n<\/p>\n<p>{F}\t&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by the CIT (A) deleting the addition of Rs. 8,24,122\/=<br \/>\nmade to closing stock of finished goods on account of excise element<br \/>\n?&#8221;\n<\/p>\n<p>{G}\t&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by the CIT (A) deleting the disallowance of Rs.<br \/>\n45,85,729\/= made u\/s. 40A (2)(b) of the Act ?&#8221;\n<\/p>\n<p>{Akil<br \/>\nKureshi, J.}<\/p>\n<p>{Ms.\n<\/p>\n<p>Sonia Gokani, J.}<\/p>\n<p>Prakash*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 3 October, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1611\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1611 of 2010 ========================================================= COMMISSIONER OF INCOME TAX &#8211; II &#8211; Appellant(s) Versus JAY CHEMICAL INDUSTRIES LTD &#8211; Opponent(s) [&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-160474","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 3 October, 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-3-october-2011-2\" \/>\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 3 October, 2011 - Free Judgements of Supreme Court &amp; 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