{"id":230419,"date":"2011-04-18T00:00:00","date_gmt":"2011-04-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-april-2011-6"},"modified":"2018-11-02T11:28:50","modified_gmt":"2018-11-02T05:58:50","slug":"commissioner-vs-unknown-on-18-april-2011-6","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-april-2011-6","title":{"rendered":"Commissioner vs Unknown on 18 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 18 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\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/2560\/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\nTAX\nAPPEAL No. 2560 of 2009\n \n\n \n\n\n \n\n \n=========================================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX - Appellant(s)\n \n\nVersus\n \n\nROYAL\nRECYCLING INDUSTRIES - Opponent(s)\n \n\n=========================================================\n \nAppearance : \nMR\nM.R.BHATT, SR.ADVOCATE WITH MS MAUNA M BHATT for Appellant(s) :\n1, \nNone for Opponent(s) :\n1, \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\t \n\n \n\n\t\t\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\t \n\n \n\n\t\t\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: 18\/04\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n<p>\tTax<br \/>\nAppeal is admitted for consideration of the following substantial<br \/>\nquestions of law:\n<\/p>\n<p>(A)\t&#8220;Whether<br \/>\nin the circumstances and the facts of the case and in law, the<br \/>\nAppellate Tribunal erred in treating the processes employed by the<br \/>\nassessee in segregating the metal scrap from cable scrap as<br \/>\n&#8216;Manufacture or produce&#8217; within the meaning of Section 10B of the<br \/>\nIncome-Tax Act?&#8221;\n<\/p>\n<p>(B)\t&#8220;Whether<br \/>\nin the circumstances and the facts of the case and in law, the<br \/>\nAppellate Tribunal erred in treating the processes employed by the<br \/>\nassessee in segregating the metal scrap from mixed metal scrap as<br \/>\n&#8216;Manufacture or produce&#8217; within the meaning of Section 10B of the<br \/>\nIncome Tax Act?&#8221;\n<\/p>\n<p>(C)\t&#8220;Whether<br \/>\nin the circumstances and the facts of the case and in law, the<br \/>\nAppellate Tribunal is right in allowing deduction u\/s.80IB in<br \/>\ncontravention to the provisions of clause (iii) of sub section (6) of<br \/>\nsection 10B of the Income-tax Act, 1961?&#8221;\n<\/p>\n<p>(D)\t&#8220;Whether<br \/>\nin the circumstances and the facts of the case and in law, the<br \/>\nAppellate Tribunal is right in directing to allow deduction u\/s.80HHC<br \/>\nof the Act while simultaneously allowing the claim of the assessee<br \/>\nfor deduction u\/s.10B of the Income-tax Act, 1961?&#8221;\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 Commissioner vs Unknown on 18 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/2560\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2560 of 2009 ========================================================= COMMISSIONER OF INCOME TAX &#8211; Appellant(s) Versus ROYAL RECYCLING INDUSTRIES &#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-230419","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 18 April, 2011 - Free Judgements of Supreme Court &amp; 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