{"id":49669,"date":"2011-11-15T00:00:00","date_gmt":"2011-11-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-gujarat-on-15-november-2011"},"modified":"2017-09-29T12:42:55","modified_gmt":"2017-09-29T07:12:55","slug":"commissioner-vs-gujarat-on-15-november-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-gujarat-on-15-november-2011","title":{"rendered":"Commissioner vs Gujarat on 15 November, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Gujarat on 15 November, 2011<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta, Honourable Bankim.N.Mehta,<\/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\n\n \n\n\n\t \n\nOJMCA\/9\/2004\t 3\/ 3\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nMISC.\nCIVIL APPLICATION No.9 of 2004\n \n\nIn\n\n\n \n\nINCOME\nTAX REFERENCE No.206 of 1992\n \n\nWith\n\n\n \n\nMISC.\nCIVIL APPLICATION No.10 of 2004\n \n\nIn\nINCOME TAX REFERENCE No.206 of 1992\n \n\nTo\n\n\n \n\nMISC.\nCIVIL APPLICATION No.11 of 2004 \n\n \n\nIn\nINCOME TAX REFERENCE No.206 of 1992\n \n\n===================================================\n \n\nCOMMISSIONER\nOF INCOME-TAX-I - Applicant(s)\n \n\nVersus\n \n\nGUJARAT\nCARBON LTD - Respondent(s)\n \n\n===================================================\n \n\n\nAppearance\n: \nMR KM PARIKH for Applicant(s) :\n1, \nMR JP SHAH for Respondent(s) :\n1, \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 D.A.MEHTA\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\n           \n\t\t\tand\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\tMR.JUSTICE BANKIM.N.MEHTA\n\t\t\n\t\n\n \n\n\nDate\n: 10\/09\/2008 \n\n \n\n\n COMMON\nORAL ORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE D.A.MEHTA)<\/p>\n<p>In<br \/>\n\tthese three applications, the applicant-revenue is seeking leave to<br \/>\n\tfile appeal against common judgment rendered on 17.07.2002 in Income<br \/>\n\tTax Reference Nos.206 of 1992, 206A of 1992 and 206B of 1992.\n<\/p>\n<p>The<br \/>\n\tAssessment Years in question are 1981-82 to 1983-84.\n<\/p>\n<p>Following<br \/>\n\tquestion was raised before by this Court:\n<\/p>\n<p>?SWhether,<br \/>\nthe Appellate Tribunal is right in law and on facts in treating the<br \/>\namounts paid for royalty to collaborators as revenue expenditure???\n<\/p>\n<p>In<br \/>\n\trelation to the aforesaid question the High Court has followed its<br \/>\n\town decision for Assessment Year 1980-81 in assessee&#8217;s own case<br \/>\n\twhile deciding the reference. Learned advocate for the applicant is<br \/>\n\tnot in a position to inform as to whether the applicant-revenue has,<br \/>\n\tor has not, challenged the earlier judgment for Assessment Year<br \/>\n\t1980-81, despite having been granted sufficient opportunities in<br \/>\n\tthis regard. Considering the fact that the said judgment was<br \/>\n\trendered on 05.12.2001 as reported in [2002] 254 ITR 294, the issue<br \/>\n\tin relation to the question stands concluded by a judgment of the<br \/>\n\tHigh Court. Hence, in so far as the decision in relation to<br \/>\n\taforesaid question is concerned, no leave is required to be granted.\n<\/p>\n<p>Accordingly,<br \/>\n\tthese Misc. Civil Applications stand rejected. There shall be no<br \/>\n\torder as to costs.\n<\/p>\n<p>Registry<br \/>\n\tto place a copy of this order in connected matters.\n<\/p>\n<p>Sd\/-\n<\/p>\n<p>[D. A.\n<\/p>\n<p>MEHTA, J]<\/p>\n<p>Sd\/-\n<\/p>\n<p>[BANKIM<br \/>\nN. MEHTA,J]<\/p>\n<p>***<\/p>\n<p>Bhavesh*<\/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 Gujarat on 15 November, 2011 Author: D.A.Mehta, Honourable Bankim.N.Mehta, Gujarat High Court Case Information System Print OJMCA\/9\/2004 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD MISC. CIVIL APPLICATION No.9 of 2004 In INCOME TAX REFERENCE No.206 of 1992 With MISC. CIVIL APPLICATION No.10 of 2004 In INCOME [&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-49669","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 Gujarat 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\/commissioner-vs-gujarat-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=\"Commissioner vs Gujarat on 15 November, 2011 - Free Judgements of Supreme Court &amp; 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