{"id":28582,"date":"2010-08-20T00:00:00","date_gmt":"2010-08-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-20-august-2010"},"modified":"2016-06-23T12:25:27","modified_gmt":"2016-06-23T06:55:27","slug":"commissioner-vs-unknown-on-20-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-20-august-2010","title":{"rendered":"Commissioner vs Unknown on 20 August, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 20 August, 2010<\/div>\n<div class=\"doc_author\">Author: H.N.Devani,&amp;Nbsp;Honble Smt. Kumari,&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\/824\/2009\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\n \n\n\n \n\n \n\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 824 of 2009\n \n\n \n \n=========================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nOMKAR\nENGINEERING CO - Opponent(s)\n \n\n========================================= \nAppearance\n: \nMR MR\nBHATT, SR. ADVOCATE with MRS MAUNA M BHATT\nfor Appellant(s) : 1, \nNone\nfor Opponent(s) : 1, \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\tMS. JUSTICE H.N.DEVANI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\n                              and\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHON'BLE\n\t\t\tSMT. JUSTICE ABHILASHA KUMARI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\n \n \n\n\n \n\nDate\n: 20\/08\/2010 \n\n \n\n \nORAL\nORDER<\/pre>\n<p>                                           (Per :\n<\/p>\n<p>HONOURABLE MS. JUSTICE H.N.DEVANI)<\/p>\n<p>1.\t\tHeard<br \/>\nMr. M.R. Bhatt, learned senior advocate for the appellant revenue.\n<\/p>\n<p>2.\t\tAdmit.\n<\/p>\n<p>3.\t\tThe<br \/>\nfollowing substantial question of law arises for determination:-\n<\/p>\n<p>&#8220;Whether<br \/>\non the facts, and in the circumstances of the case, the Income Tax<br \/>\nAppellate Tribunal after estimating the net profit by applying the<br \/>\nprovisions of section 44AD of the Act was justified in allowing<br \/>\nfurther deduction towards depreciation, interest and remuneration to<br \/>\npartners?&#8221;\n<\/p>\n<p>\t\t\t\t\t\t(<br \/>\nHarsha Devani, J. )<\/p>\n<p>\t\t\t\t\t\t(<br \/>\nSmt. Abhilasha Kumari, J. )<\/p>\n<p>hki<\/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 20 August, 2010 Author: H.N.Devani,&amp;Nbsp;Honble Smt. Kumari,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/824\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 824 of 2009 ========================================= COMMISSIONER OF INCOME TAX-I &#8211; Appellant(s) Versus OMKAR ENGINEERING CO &#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-28582","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>Commissioner vs Unknown on 20 August, 2010 - Free Judgements of Supreme Court &amp; 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