{"id":255435,"date":"2011-06-21T00:00:00","date_gmt":"2011-06-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-june-2011-2"},"modified":"2017-02-18T04:26:48","modified_gmt":"2017-02-17T22:56:48","slug":"commissioner-vs-unknown-on-21-june-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-june-2011-2","title":{"rendered":"Commissioner vs Unknown on 21 June, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 21 June, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre id=\"pre_1\">   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\n\n \n\n\n\t \n\nTAXAP\/1319\/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. 1319 of 2009\n \n\n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nBANYAN\nCHEMICALS PVT LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH BHATT for\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: 21\/06\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p id=\"p_1\">(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p> \tTax<br \/>\nAppeal is admitted for consideration of following question of law :\n<\/p>\n<p id=\"p_1\">&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in holding that<br \/>\nthe export foreign exchange gain of Rs.15,51,239\/- is the business<br \/>\nincome of the EOU and therefore exempted  u\/s.10<a href=\"\/doc\/789969\/\" id=\"a_1\">B of the Income-tax<br \/>\nAct<\/a>, 1961?\n<\/p>\n<p id=\"p_2\"> \tTo<br \/>\nbe heard with Tax Appeal No.1073\/2008.\n<\/p>\n<p id=\"p_3\">(Akil<br \/>\nKureshi,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p id=\"p_4\">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 Commissioner vs Unknown on 21 June, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1319\/2009 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1319 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-I &#8211; Appellant(s) Versus BANYAN CHEMICALS PVT LTD &#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-255435","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 21 June, 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\/commissioner-vs-unknown-on-21-june-2011-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 21 June, 2011 - Free Judgements of Supreme Court &amp; 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