{"id":162061,"date":"2011-04-04T00:00:00","date_gmt":"2011-04-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-4-april-2011-6"},"modified":"2015-07-26T02:10:01","modified_gmt":"2015-07-25T20:40:01","slug":"commissioner-vs-unknown-on-4-april-2011-6","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-4-april-2011-6","title":{"rendered":"Commissioner vs Unknown on 4 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 4 April, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&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\n\n \n\n\n\t \n\nTAXAP\/2145\/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\n \n\n\n \n\nTAX\nAPPEAL No. 2145 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-II - Appellant(s)\n \n\nVersus\n \n\nJAY\nCHEMICALS INDUSTRIES LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT\nfor\nAppellant \nNone for\nOpponent \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\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   4th April 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>  Revenue<br \/>\nis in Appeal against the judgment of the Tribunal dated  9th<br \/>\nJanuary 2009, raising following questions for our consideration :-\n<\/p>\n<p>\t&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by CIT [A] in deleting the disallowance of Rs. 3 lacs<br \/>\nmade on account of payment made to Gujarat Dyestuff Manufacturers<br \/>\nAssociation disregarding the fact that the payment was not wholly and<br \/>\nexclusively incurred for the purpose of business of the assessee ?&#8221;\n<\/p>\n<p>\t&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by CIT [A] in directing not to exclude 90% of Excise<br \/>\nrefund (Mfg.), Excise refund (Merchant), insurance claim from the<br \/>\nprofit of the business for calculation of deduction u\/s. 80HHC ?&#8221;\n<\/p>\n<p>\tWith<br \/>\nrespect to Question No.1, we find that the Tribunal, relying on the<br \/>\ndecision of Madras High Court, reported in 292 ITR 115, held that the<br \/>\npayment<br \/>\nmade by the assessee to the Gujarat Dyestuff Manufacturers&#8217;<br \/>\nAssociation was wholly and exclusively incurred for the purpose of<br \/>\nbusiness. This is also the view of the CIT [A].\n<\/p>\n<p>\tWe<br \/>\nfind that the issue does not give rise to any substantial question of<br \/>\nlaw. It appears that the assessee had made payment of Rs. 3 lacs to<br \/>\nits Association. Such payment was categorized as the one which was<br \/>\nwholly and exclusively incurred for the business of the assessee.<br \/>\nSuch question is, therefore, not referred.\n<\/p>\n<p>\tWith<br \/>\nrespect to Question No.2, counsel for the Revenue submitted that<br \/>\nsimilar issue raised in Tax Appeal No. 516 of 2008 is admitted for<br \/>\nconsideration.\n<\/p>\n<p>In<br \/>\nthe result, present Tax Appeal is admitted for consideration of<br \/>\nQuestion No. 2 alone. To be heard with Tax Appeal No. 516 of 2008.\n<\/p>\n<p>\t\t\t\t\t\t\t{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 4 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/2145\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2145 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-II &#8211; Appellant(s) Versus JAY CHEMICALS INDUSTRIES 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-162061","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 4 April, 2011 - Free Judgements of Supreme Court &amp; 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