{"id":233286,"date":"2011-07-06T00:00:00","date_gmt":"2011-07-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-vs-unknown-on-6-july-2011"},"modified":"2018-06-03T11:53:39","modified_gmt":"2018-06-03T06:23:39","slug":"the-vs-unknown-on-6-july-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-vs-unknown-on-6-july-2011","title":{"rendered":"The vs Unknown on 6 July, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">The vs Unknown on 6 July, 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\n\n \n\n\n\t \n\nTAXAP\/864\/2008\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. 864 of 2008\n \n\n \n \n=========================================================\n\n \n\nTHE\nCOMMISSIONER OF INCOME TAX, CENTRAL - II - Appellant(s)\n \n\nVersus\n \n\nAJANTA\nELECTRONICS PVT. LTD. - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH BHATT, SR COUNSEL\nfor\nAppellant(s) : 1, \nRULE SERVED 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: 06\/07\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>Revenue<br \/>\n\tis in appeal against judgement of the tribunal dated 18.10.2007.<br \/>\n\tFollowing question was framed by the Bench while admitting the<br \/>\n\tappeal on 13.4.2009 :\n<\/p>\n<p>&#8220;Whether<br \/>\n\tthe Appellate Tribunal is right in law and on facts in holding that<br \/>\n\texport incentive can be stated to be derived from export activity<br \/>\n\teligible for deduction under Section 80IA and thereby restoring the<br \/>\n\tissue tot he file of the Assessing Officer?&#8221;\n<\/p>\n<p>Question<br \/>\n\tpertains to assessment year 1998-1999.\n<\/p>\n<p>Counsel<br \/>\n\tfor the Revenue pointed out that this issue is covered in favour of<br \/>\n\tthe Revenue by virtue of judgement of Supreme Court in case of<br \/>\n\tLiberty India v. Commissioner of Income-tax reported in<br \/>\n\t(2009) 317 ITR 218(SC).\n<\/p>\n<p>We<br \/>\n\tfind that in the above judgement, the Apex Court held as under :\n<\/p>\n<p>&#8220;In<br \/>\n\tthe circumstances, we hold that duty drawback receipt\/DEPB benefits<br \/>\n\tdo not form part of the net profits of eligible industrial<br \/>\n\tundertaking  for the purposes of section 80-I\/80-IA\/80-IB of the<br \/>\n\t1961 Act.&#8221;\n<\/p>\n<p>Issue<br \/>\n\tbeing identical, this question is answered in favour of the Revenue.<br \/>\n\tTax appeal is allowed. Judgement of the tribunal dated 18.10.2007 is<br \/>\n\tset aside. Tax Appeal is disposed of accordingly.\n<\/p>\n<p>(Akil<br \/>\nKureshi,J.) <\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani,J.)<\/p>\n<p>(raghu)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court The vs Unknown on 6 July, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/864\/2008 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 864 of 2008 ========================================================= THE COMMISSIONER OF INCOME TAX, CENTRAL &#8211; II &#8211; Appellant(s) Versus AJANTA ELECTRONICS PVT. LTD. [&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-233286","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>The vs Unknown on 6 July, 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-vs-unknown-on-6-july-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The vs Unknown on 6 July, 2011 - Free Judgements of Supreme Court &amp; 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