{"id":74907,"date":"2010-04-20T00:00:00","date_gmt":"2010-04-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/p-r-vs-appearance-on-20-april-2010"},"modified":"2016-05-19T10:18:51","modified_gmt":"2016-05-19T04:48:51","slug":"p-r-vs-appearance-on-20-april-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/p-r-vs-appearance-on-20-april-2010","title":{"rendered":"P.R vs Appearance : on 20 April, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">P.R vs Appearance : on 20 April, 2010<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&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\n\n \n\n\n\t \n\nTAXAP\/561\/1999\t 2\/ 2\tJUDGMENT \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. 561 of 1999\n \n\n \n \nFor\nApproval and Signature:  \n \nHONOURABLE\nMR.JUSTICE D.A.MEHTA  \nHONOURABLE\nMS.JUSTICE H.N.DEVANI\n \n \n=========================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n1\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tReporters of Local Papers may be allowed to see the judgment ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n2\n\t\t\n\t\t \n\t\t\t \n\nTo\n\t\t\tbe referred to the Reporter or not ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n3\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\ttheir Lordships wish to see the fair copy of the judgment ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n4\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tthis case involves a substantial question of law as to the\n\t\t\tinterpretation of the constitution of India, 1950 or any order\n\t\t\tmade thereunder ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n5\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tit is to be circulated to the civil judge ?\n\t\t\n\t\n\n \n\n \n=========================================\n\n\n \n\nP.R.\nSHIPBREAKING CORPORATION - Appellant(s)\n \n\nVersus\n \n\nARTI\nHANDA &amp; 1 - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMR\nRK PATEL with MS PAURAMI SHETH\nfor Appellant \nMRS MAUNA\nM BHATT for Respondents \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 D.A.MEHTA\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 H.N.DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 20\/04\/2010 \n\n \n\n \n \nORAL\nJUDGMENT<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS.JUSTICE H.N.DEVANI)<\/p>\n<p>While<br \/>\n\tadmitting the appeal on 28th August 2000, the Court had<br \/>\n\tformulated the following substantial question of law :\n<\/p>\n<p> Whether<br \/>\n\ton the facts and in the circumstances of the case, the<br \/>\n\tAppellate Tribunal was justified in law in holding that the assessee<br \/>\n\tis not  entitled to  the  deduction  under section 80HH and 80I of<br \/>\n\tthe Income-tax Act, 1961 on the ground  that  the assessee&#8217;s<br \/>\n\tbusiness  of ship breaking was not an `industrial    undertaking&#8217;<br \/>\n\t involving     the manufacture  or  production of articles or things<br \/>\n\twithin the meaning of the said<br \/>\n\tsection?&#8221;\n<\/p>\n<p>\tHeard the learned<br \/>\n\tadvocate for the parties.\n<\/p>\n<p>It<br \/>\n\tis an accepted position between the parties that the controversy<br \/>\n\tinvolved in the present case stands concluded by a decision of the<br \/>\n\tApex Court in the case of <a href=\"\/doc\/6006\/\">Vijay<br \/>\n\tShip Breaking Corporation and others v. Commissioner of Income Tax,<\/a><br \/>\n\t(2009) 314 ITR 309 (SC), whereby the Court has answered the question<br \/>\n\tin favour of the assessee and against the revenue.\n<\/p>\n<p>\tIn<br \/>\n\tthe light of the aforesaid decision of the Apex Court, the question<br \/>\n\tstands answered accordingly.  The appeal is, accordingly, allowed<br \/>\n\twith no order as to costs.\n<\/p>\n<p>[D.A.MEHTA,<br \/>\nJ.]<\/p>\n<p>[HARSHA<br \/>\nDEVANI, J.]<\/p>\n<p>parmar*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court P.R vs Appearance : on 20 April, 2010 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/561\/1999 2\/ 2 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 561 of 1999 For Approval and Signature: HONOURABLE MR.JUSTICE D.A.MEHTA HONOURABLE MS.JUSTICE H.N.DEVANI ========================================= 1 Whether Reporters of [&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-74907","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>P.R vs Appearance : on 20 April, 2010 - Free Judgements of Supreme Court &amp; 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