{"id":256882,"date":"2011-11-15T00:00:00","date_gmt":"2011-11-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/a-vs-unknown-on-15-november-2011"},"modified":"2015-06-08T05:37:42","modified_gmt":"2015-06-08T00:07:42","slug":"a-vs-unknown-on-15-november-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/a-vs-unknown-on-15-november-2011","title":{"rendered":"A vs Unknown on 15 November, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">A vs Unknown on 15 November, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre id=\"pre_1\">  \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\/2186\/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. 2186 of 2010\n \n\n \n \n=========================================================\n\n \n\nA\nC I T, BARODA, CIRCLE-4, 4TH FLOOR, BARODA, THROUGH - Appellant(s)\n \n\nVersus\n \n\nM\/S\nTRANSPEK IND. LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nKM PARIKH 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: 15\/11\/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 id=\"p_1\">1.\tTax<br \/>\nAppeal is admitted for consideration of following substantial<br \/>\nquestions of law :\n<\/p>\n<p id=\"p_2\">&#8220;(I)\tWhether<br \/>\non the facts and circumstances of the case, the Tribunal was right in<br \/>\nlaw in confirming the order of the CIT(A), allowing the deduction<br \/>\nu\/s.80-O of Rs.39,16,202\/- being technical know-how fees, even though<br \/>\nthe assessee had no separate agreement for supply of technical<br \/>\nknow-how and assessee had a composite single agreement for the turn<br \/>\nkey project ?\n<\/p>\n<p id=\"p_3\">(II)\tWhether<br \/>\non the facts and circumstances of the case,<br \/>\nthe Tribunal was right in law in confirming the order of the CIT(A)<br \/>\nallowing the deduction under Section 80-HHC of the Act on export of<br \/>\ntrading goods of Rs.2,42,49,000\/-, even though the assessee had sent<br \/>\nthe goods to Iran for the execution of the turn key Project by the<br \/>\nassessee itself, and there was no export of goods to any third party<br \/>\n?\n<\/p>\n<p id=\"p_4\">2.\tTo<br \/>\nbe heard with Tax Appeal No.1786 of 2008.\n<\/p>\n<p id=\"p_5\">(AKIL<br \/>\nKURESHI,J.)<\/p>\n<p>(MS.SONIA<br \/>\nGOKANI,J.)<\/p>\n<p>(vipul)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court A vs Unknown on 15 November, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/2186\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2186 of 2010 ========================================================= A C I T, BARODA, CIRCLE-4, 4TH FLOOR, BARODA, THROUGH &#8211; Appellant(s) Versus M\/S TRANSPEK [&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-256882","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>A vs Unknown on 15 November, 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\/a-vs-unknown-on-15-november-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A vs Unknown on 15 November, 2011 - Free Judgements of Supreme Court &amp; 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