{"id":165030,"date":"2009-01-30T00:00:00","date_gmt":"2009-01-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-intermed-pharma-pvt-ltd-on-30-january-2009"},"modified":"2014-03-07T06:14:59","modified_gmt":"2014-03-07T00:44:59","slug":"the-commissioner-of-income-tax-vs-ms-intermed-pharma-pvt-ltd-on-30-january-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-intermed-pharma-pvt-ltd-on-30-january-2009","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Intermed Pharma Pvt Ltd on 30 January, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S Intermed Pharma Pvt Ltd on 30 January, 2009<\/div>\n
Author: Deepak Verma K.Ramanna<\/div>\n
{H THE HIGH com? on KARNATAKA AT  1' \nDATED 'mm THE 30% ms' or JARI}A.\u00a7\u00a7'Y \"  % ' 1\n\nPRESENT   \n\nTHE HOIFBLE MR. warren  vE1$ms..= \"  \n\nmm I-mH*m.E 15:3. Jug-*.*z\u00a35;fs\u00ab :&~.~2\u00a7AMA;mxa.-'2\n\nI\/I'.A.. nib;-\u00a71$%.c$:\u00e9{;gt\u00a7f}4V'A.,:L  .\nsmwvmmi:  V' V V' \"\n1.<\/pre>\n
 The of ‘I:’:i\u00a7}\u00a731ti)3;\u00a7}C–.”71″f:i:’:?.?i’,’ <\/p>\n
<::.R.Buiz:r:Iing,"=_ '   :\n<\/p>\n
Queens Road,’ 51.,<\/p>\n
2. Tha Jain”: Com::;is~sionefA.of’ ,
\nIncome: Tax, Asses–sme:r\u00a2t_s’,'< "
\nS1-wci\ufb01i Fangs ~ 6., ' .\n<\/p>\n
{LR .Builc:ii”ug, Qascns Roa\u00e9,<\/p>\n
A . – my sigij :v\u00e9;v,.ses11achaJa, Adv.)<\/p>\n
A!\u00a7B:   V<\/p>\n
‘=—‘M\/ s.xm\u00bbmcd  Pvt. ;.,:.:1.,<\/p>\n
1’~F~.}.’?7D,  industrial Area,<\/p>\n
\u00ab j ‘ \u00bb-Jigazni<\/p>\n
.. VVB<\/p>\n
– V .-….,–……\n<\/p>\n
  ‘”v.V(VI;3y’ASzi.Y.V.RaviI’aj, for<\/p>\n
Sri. 8. Parthasamthi, Aciv.)<\/p>\n
a:_~a:_ a;__\u00aba:\u00bb_ ~::_ *__1’:_ \u00abA rm<\/p>\n
 .. RESPOKDEHT.\n<\/p>\n
This \u00a3.’I’.A. \ufb01led under Saciiom 26G–A of  V
\nAct, 1%: arising out of order dated .2?.Q_1.2(3{\u00a74″pa’$s\u00e9\u00a3:I  rifgx ”<\/p>\n
No.123\/BANG\/2001 for the asscsszngnt y.c:@:* u1_9i.9’i6 -9″7,’,<\/p>\n
to formulate the substantiai qu\u00a2s’\u00a3:ionS’v_of’.2aw   \u00ab*i’11lc:)’*~2v”t’r1\u00e9*..L<\/p>\n
appeal and set aside the <3rdt;1:_ "p3ss\u20ac:\u20ac.i' b}?'  Vii\ufb01\u00e9\u00e9m\u00e9 Taxi"<\/p>\n
Appellate Tribuua}, Bangalore bea \ufb0112.,g_ \u00a7-TA N5'. 1.25;; BANG; 2001
\ndateci 2203,2004 and  t1;{;e–  of \u00a3114.'; Appeiiate
\nCommissioner and Joint  Tax, Siaeciai
\nRa;t1ge–6, Bazlgalorca " V' V ' 'V  <\/p>\n
This Ap;:se\u00e9i.._\u00a7:\u00a3;mji;2g 4\u00a2_ ;;__ Aaggission this day, nmsrax
\nVERMA. J., \u20ac1eLi\u00a7s*&:1es:\u00a7 the Ib\ufb02\u00e9wingi' <\/p>\n
 7gfJung\ufb02\u00a3H?\n<\/p>\n
S\ufb01.M\u00a7’;{.Scsha-sfizsidig, “*1\u00a7\u00a3\u00e9\u00a3’$f1ed counsei appeared for<\/p>\n
appellanis   _ VV Raviraj, leazmsd ceunsel for<\/p>\n
 S. foi;”iii\u00abe rezsponcient,<\/p>\n
2. H ‘–  the instance of the Revtnue is \ufb01led under<\/p>\n
\ufb01ec\ufb01oxi” the Income Tax Act, 1961, agaixmt the onier<\/p>\n
‘ K x V ‘4\u00a2f?\u00a7j&f\u20ac5t”\u00a7.vTi2f.\/.()vVi'”.2(}{)4 passed by the income Tax Appellate Tmibunai<\/p>\n
 f13.\u00e9”apA’pea1 preferred by the mspon\u00e9cnt ~– assessee.<\/p>\n
7??\n<\/p>\n<\/p>\n
3. Appeal was admitted for ileaxting on the fpii\ufb01ft\ufb01mg<\/p>\n
substamia} questiorzs of iaw would arise in this a\u00a7pt’:\u00a7e;};:~ .’  A’ <\/p>\n
i) Whether the Tribuna} was COI’I”t?CI’,”–
\nholding that the coxumng.  ;5′:;:1aAjn\u00a7
\nstoring the storage tank,’  m\u00e9\u00e9\u00e9\u00e9rs\u00bb. 2 VV ‘.
\nshould be treatad as \u00e9_.1_ “p.12nt ax\ufb01\ufb02 as
\nrate 0f depreciaticm  bet
\ndespite: failing. ‘*’I:(,>.._&_r<:c\u00bbf3j:'wd' \u00e9L-:'$pg\u00a7'<:*i\ufb01c
\nas to how the LC'oium11s<\/p>\n
could be V    mere<\/p>\n
she1:g3:$L=;;.}:%1::e1ci:._b3iHie Ap:ex"'<:au3n in 244<\/p>\n
ii}  '"Whe\ufb02ifcr   correct in
\n  =',5";ii\u20ac3.,A'::@L-'$639.3-Sff\ufb01 is entitled ta<\/p>\n
 V  ,. u\ufb012"t\u00a7\u00ab";:4-'\ufb02)Vi'.1:<1t af excisa duty<\/p>\n
A — , paf\u00e9iiwl\u00e9 d\u00e9bit\u00e9d A'E<:": P 8:. L amount, when
\n    not been actually paid<\/p>\n
_ \u00e9uzjiig {hrs current assessment year?<\/p>\n
4.  ._  not been disputed before us that betwesn<\/p>\n
V  1..-‘:15:   identical questions of Law had croppe\u00e9 up far<\/p>\n
W  4.\u20ac0,V\ufb01s\u00a7dV\u00a3;*atit\u00a7ti. befare the Bench ix: ITA No.244\/ 2003 which came<\/p>\n
 of on 24.11.2007. The same questions Cropped<\/p>\n
hr<\/p>\n
up again between the same: parties in ITA 310.416]
\nearlisr order passed by the Division Bench of
\nNr:;>.24~4\/ 2003 was followed. in the
\nby the Division Bench of this    ;\u00a7:\u00bb2=.1.”1i.\u20ac:1’   ‘V
\nquestions of law as formulatgd hav\u00a7\u00e9;”L’:i.:\u00e9V;:$”be the<\/p>\n
revenue .3116 in favour of thr;”‘&s\u00absess\u00a7aVee. “Wt; Va”<L.:-.r_:\u00bb:31"e:ii:x::g1:; {:10 so.<\/p>\n
5. Appeal stands \ufb01ga\ufb02y  \u00a7\u00a7:i.i}1″.no order as to<\/p>\n
costs.  .   . 4.     V
\n            Sd\/-3<\/p>\n
     W;\n<\/p>\n
H ‘ ….. .. Q <\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs M\/S Intermed Pharma Pvt Ltd on 30 January, 2009 Author: Deepak Verma K.Ramanna {H THE HIGH com? on KARNATAKA AT 1′ DATED ‘mm THE 30% ms’ or JARI}A.\u00a7\u00a7’Y ” % ‘ 1 PRESENT THE HOIFBLE MR. warren vE1$ms..= ” mm I-mH*m.E 15:3. Jug-*.*z\u00a35;fs\u00ab :&~.~2\u00a7AMA;mxa.-‘2 I\/I’.A.. nib;-\u00a71$%.c$:\u00e9{;gt\u00a7f}4V’A.,:L […]<\/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-165030","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M\/S Intermed Pharma Pvt Ltd on 30 January, 2009 - Free Judgements of Supreme Court & 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-intermed-pharma-pvt-ltd-on-30-january-2009\" \/>\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 Intermed Pharma Pvt Ltd on 30 January, 2009 - 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