{"id":162792,"date":"2011-05-23T00:00:00","date_gmt":"2011-05-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-indian-telephone-industries-on-23-may-2011"},"modified":"2019-03-25T19:18:39","modified_gmt":"2019-03-25T13:48:39","slug":"the-commissioner-of-income-tax-vs-ms-indian-telephone-industries-on-23-may-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-indian-telephone-industries-on-23-may-2011","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Indian Telephone Industries on 23 May, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs M\/S Indian Telephone Industries on 23 May, 2011<\/div>\n<div class=\"doc_author\">Author: V.G.Sabhahit &amp; Malimath<\/div>\n<pre>.'.'.............ax\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\u00a7~\u00a7WE.\u00bb \n\nxxxx. . .\n\n \n\n\n\n,.,  .AM._~..._..,_w,A.,..w,.\u00bb\u00ab;.u.\u00ab.~9;m~\/g;w\u00aba;;\u00a2:\u00bb:.sav\u00bb;w\n\n3 \u00abJ\n\nTHIS rm ES FILED UNDER SECTIQN 2ae~A Q__:= THE\nZNCGME TAX ACT, 1951,. PRAYING TO ALLCEW T\u00a7gEfA;\u00a7;\u00e9EAL\nANS SET ASIDE THE amgas PASSED av \":j:~\u00ab:~E4';fVV\u00a7&gt;\u00a7;_;;:\u20ac:::f._\u00ab:\"5--~\n\nTax APPELLATE TRIBUNAL, BANGALORE':3\u00ab':1{i'\\\u00a7J 'ITF\\~ '%\u00a7.C}. ..\n25?2\/Bang\/2604 DATED 29.@3.2:.&gt;Q7\u00ab A\u00a7\\;5\u00a35\"C'G.\u00a7\u00a7\u00bbFi'R\u20ac\u00a7fy}T'fiVEV\"E \n\nQRDER 0? THE APPELLATE :::c&gt;:\\?:%;\u00bb~z:s-st%\u00a7:::xi'a:,;:i-%L.C'@N'F}:j;2%_;$zvi;s::3\n\nTHE ORDER PASSED BY ms 3dI'N\"\u00a7\"*\u00bb.CO\u00a5vI{S?\u00a3--}.\u00a7a\u00a7:'{\u00a7Ng;\u00a7wQ}?.:\nINCOME TAX (ASSETS)? sPEcz;\u00a7L~~%Ms2ANGE._,\u00a7' \"IL:\"\u00a73\ufb01${s'\u00e9--\u00a7:\u20acj\u00a733;'L{3RE. \"\n\nTHIS ETA CGMVIN-\u20ac:3 Qf\u20ac__ F\u00a7,Qi;r&gt;~{\"z1\u00bb\u00a7:_;1r\u00a7i\u00e9I::sIor\u00ab: THIS Dmr',\nSABHAHIT 3.2. E}ELIVERE.C} _T.HE._FC}LiC3,Wi%$\u00a7G\":\n\n:V;?his\"'a';;\u00a7 ;ea\u00abE 'T\u00a7::*~,: f\u00e9-\u00a3.g\u00e9i:i\u00ab. by_\u00e9\u00a71e revenue being ag\ufb01rieved\nby th\u00e9' a'n:ier'._\u00a7'a \u00e9se'd'--.__ by\" the Income Tax Appeitate\n\nTr\u00e9b;;.na\u00a7,. {'4\ufb01e.\u00a7eEn\u00e9'ft\u00e9'r F\u00e9ferred to as 'the Tribunal')\n\n 5a%;:\u00a7'a2%g;:eJ'*%agnghA*%2i{, gn LTA. N9.2S}'2\/Bang;'20i34 dated\n\n the order sf the !3s\u00a73\u00a73\u20ac1\u00a7af\u20ac\n\nC\u00e9njm\u00e9$s\u00a7r}f;j'\u00e93% cmfirmmg the arder gassed by the Saint\n\n '\u00bb-=._ '-\u00bb.._C9mn\u00a7\u00e9v$_:\u00a7\u00e9\u00e93ner 9? income Tax (Asst), Sgeciai Range-\u00abH,\n\n .:\u00a7\u00a7a;f:\u00a7.a\u00a7are.\n\n\u00a7\n\u00a7\n\u00a7\n\u00a7\n2%\n\u00a7\n2%\n\\\n\u00a7\n2%\n\u00a7\n*$\n\\\n\\\nR\nix\n\\\\t\n%\n\\\n%\nX\n\\\n\u00a7:\\\n\n$3\nKg\n\n\n\n \n\n\n\nZ. The substant\u00e9a cguestien of iaw that ari.s___es fer\n\ndetermination as per the appeiiarsts is as ta w?2jefv\u00a7ife;f '\u00a5:he\n\nexcise duty actuai\u00e9y paid by the assessee.-\ufb01'ee:'ii:VV\"f\u00a7'\u00a7\u00a7\";:\ufb01e\n\nadded in the vaiuatien of the C\u00a5a_S\u00e9r:g..\u00e9stegf\u00e9\ufb01'e4S'*f\u00a7er.V'SeCtiesf; 2\n\n145A ef the Inceme Tax Act, 1953 \n\nas 'the Act') when the item'?_e\u20ac.$tock\"--ffic;er--A:--\":'..3e\u00ab\u00a7%\u00a7t--..:..\"4\u20acfemm\u00a7ssioner ef Income Tax\n\n(Asstg \"es: 28u.O'3.._e:[2;O 0O Vfio\u00e9ding that the excise duty Eeviable\n\n   g::&gt;o'd':\"s:\u00e9 shouid be taken inte censideration\n dosing steak as per the judgement ef\n\n _ tfzen \u00a7~'~'i.en5:\u00a7_'e%e.\u00e9:.;:preme Ceurt in tee case ef CGMMIESISNER\n Vzrfscze\ufb01e TAX vs. BRITISH eaxwrs {(1991} :88 rm 44\n\n The \ufb01xepe\u00e9\u00e9aie fiemm\u00e9ss\u00e9ener by erder \u00e9atee\n\n\n\n.\/ X\n\n\n\n\\\\ux\n\n \n\n\n\nf\u00e9ie\ufb01 enly an the  hag\nbeen made to the Avrsptsy  of the\nAct by the Finance  effect frsm\nom4.2.999.__  nded as m the\ninstant ;:\u00a7'\u00a7\u00a7rta\u00a7ns t0 the year 199?\u00bb\n\nI998 \u00a2a.rz.d   is the Act by inserting\n\nSecti\u00e9g a p\u00a7\u00a7i&lt;:ab\u00a5e to the assessment\nyear   we hofd that the appeal is\n\ndemgid ef me%&#039;\u00a7t--afgvd p\ufb01ss the following Order:~\n\n  is dismissed.\n\n3&amp;3;\nEEEBGE\n\nS&amp;f\u00a7\nE3333\n\n$333\n\n.\n<\/pre>\n<p>E<br \/>\n.<br \/>\n$<br \/>\n$<br \/>\n\u00a7<br \/>\n\u00a7<br \/>\n\u00a7<br \/>\n\u00a7<br \/>\n\u00a7<br \/>\n\u00a7<br \/>\n\u00a7\n<\/p>\n<p>-\u00a7<br \/>\n\u00a7<br \/>\n\u00a7<br \/>\n\\<br \/>\n\u00a7:<br \/>\n\u00a7:<br \/>\n\\\\.&#8217;<br \/>\n\u00a7-_:<br \/>\n\u00a7:<br \/>\n\u00a7-_:<br \/>\n\u00a7:<br \/>\n.\u00a7:<br \/>\n\u00a7:<br \/>\n.\u00a7_&#8217;:<br \/>\n=s;<br \/>\n\\&#8217;<\/p>\n<p>\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs M\/S Indian Telephone Industries on 23 May, 2011 Author: V.G.Sabhahit &amp; Malimath .&#8217;.&#8217;&#8230;&#8230;&#8230;&#8230;.ax\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\u00a7~\u00a7WE.\u00bb xxxx. . . ,., .AM._~&#8230;_..,_w,A.,..w,.\u00bb\u00ab;.u.\u00ab.~9;m~\/g;w\u00aba;;\u00a2:\u00bb:.sav\u00bb;w 3 \u00abJ THIS rm ES FILED UNDER SECTIQN 2ae~A Q__:= THE ZNCGME TAX ACT, 1951,. PRAYING TO ALLCEW T\u00a7gEfA;\u00a7;\u00e9EAL ANS SET ASIDE THE amgas PASSED av &#8220;:j:~\u00ab:~E4&#8242;;fVV\u00a7&gt;\u00a7;_;;:\u20ac:::f._\u00ab:&#8221;5&#8211;~ Tax [&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":[8,20],"tags":[],"class_list":["post-162792","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs M\/S Indian Telephone Industries on 23 May, 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\/the-commissioner-of-income-tax-vs-ms-indian-telephone-industries-on-23-may-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs M\/S Indian Telephone Industries on 23 May, 2011 - Free Judgements of Supreme Court &amp; 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