{"id":228394,"date":"2011-11-09T00:00:00","date_gmt":"2011-11-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/gujarat-vs-unknown-on-9-november-2011-2"},"modified":"2015-08-22T05:09:57","modified_gmt":"2015-08-21T23:39:57","slug":"gujarat-vs-unknown-on-9-november-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/gujarat-vs-unknown-on-9-november-2011-2","title":{"rendered":"Gujarat vs Unknown on 9 November, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Gujarat vs Unknown on 9 November, 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\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/2158\/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\nTAX\nAPPEAL No. 2158 of 2010\n \n\n \n \n=========================================================\n\n \n\nGUJARAT\nSTATE PETROLEUM CORPORATION LIMITED - Appellant(s)\n \n\nVersus\n \n\nJOINT\nCOMMISSIONER OF INCOME TAX GANDHINAGAR RANGE - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nS.N.Soparkar, Sr.Advocate with Mrs SWATI SOPARKAR\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\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 09\/11\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>Tax<br \/>\n\tAppeal is admitted for consideration of following substantial<br \/>\n\tquestion of law:\n<\/p>\n<p>&#8220;Whether,<br \/>\nin the facts and circumstances of the case, the Income Tax Appellate<br \/>\nTribunal was right in law in disallowing the claim for deduction<br \/>\nu\/s.42 of the Act in computing the Book Profits u\/s.115JA of the<br \/>\nAct?&#8221;\n<\/p>\n<p>We<br \/>\n\tmay notice that the assessee also raised question of interest under<br \/>\n\tSection 234-B of the Income Tax Act, 1961 on the assessment framed<br \/>\n\ton book profit under Section 115J of the Act. However, this question<br \/>\n\tis not preferred in view of the decision of Apex Court in case of<br \/>\n\tJoint Commissioner of Income-Tax V\/s. Rolta India Ltd.<br \/>\n\treported in 330 ITR 470.\n<\/p>\n<p>To<br \/>\n\tbe heard with Tax Appeal No.2160 of 2010.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI, J.)<\/p>\n<p>(Ms.SONIA<br \/>\nGOKANI, J.)<\/p>\n<p>(ashish)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Gujarat vs Unknown on 9 November, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/2158\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2158 of 2010 ========================================================= GUJARAT STATE PETROLEUM CORPORATION LIMITED &#8211; Appellant(s) Versus JOINT COMMISSIONER OF INCOME TAX GANDHINAGAR RANGE [&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-228394","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>Gujarat vs Unknown on 9 November, 2011 - Free Judgements of Supreme Court &amp; 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