{"id":166825,"date":"2010-09-06T00:00:00","date_gmt":"2010-09-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/alcock-vs-unknown-on-6-september-2010"},"modified":"2018-03-28T03:45:27","modified_gmt":"2018-03-27T22:15:27","slug":"alcock-vs-unknown-on-6-september-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/alcock-vs-unknown-on-6-september-2010","title":{"rendered":"Alcock vs Unknown on 6 September, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Alcock vs Unknown on 6 September, 2010<\/div>\n<div class=\"doc_author\">Author: H.N.Devani,&amp;Nbsp;Honble Smt. Kumari,&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\/801\/2009\t 1\/ 1\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. 801 of 2009\n \n\n \n \n=========================================================\n\n \n\nALCOCK\nASHDOWN (GUJ) LTD - Appellant(s)\n \n\nVersus\n \n\nJOINT\nCOMMISSIONER OF INCOME TAX - Opponent(s)\n \n\n=========================================================Appearance\n: \nMR\nJP SHAH WITH MR MANISH J SHAH\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\tMS.JUSTICE H.N.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\nHON'BLE\n\t\t\tSMT. JUSTICE ABHILASHA KUMARI\n\t\t\n\t\n\n \n\nDate\n: 06\/09\/2010 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS.JUSTICE H.N.DEVANI)<\/p>\n<p>Heard Mr. J. P. Shah, learned<br \/>\n\tadvocate for the appellant.\n<\/p>\n<p>Admit.\n<\/p>\n<p>Though the appellant has raised<br \/>\n\ttwo questions in relation to the year under consideration, the<br \/>\n\tfollowing question would cover both the questions:\n<\/p>\n<p>&#8220;Whether<br \/>\n\ton the facts and in the circumstances of the case, the Income Tax<br \/>\n\tAppellate Tribunal was justified in law in treating the interest<br \/>\n\tincome derived by the assessee from Rs.4,00,00,000\/-  received by it<br \/>\n\tas share application money from GIIC and GMB as &#8220;income from<br \/>\n\tother sources&#8221;?\n<\/p>\n<p>\t\t\t\t\t\t\t(Harsha<br \/>\nDevani, J.)<\/p>\n<p>\t\t\t\t\t\t\t(Smt.Abhilasha<br \/>\nKumari, J.)<\/p>\n<p>(sunil)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Alcock vs Unknown on 6 September, 2010 Author: H.N.Devani,&amp;Nbsp;Honble Smt. Kumari,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/801\/2009 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 801 of 2009 ========================================================= ALCOCK ASHDOWN (GUJ) LTD &#8211; Appellant(s) Versus JOINT COMMISSIONER OF INCOME TAX &#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-166825","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>Alcock vs Unknown on 6 September, 2010 - Free Judgements of Supreme Court &amp; 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