{"id":76595,"date":"2011-04-04T00:00:00","date_gmt":"2011-04-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-4-april-2011-4"},"modified":"2017-07-01T11:11:00","modified_gmt":"2017-07-01T05:41:00","slug":"commissioner-vs-unknown-on-4-april-2011-4","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-4-april-2011-4","title":{"rendered":"Commissioner vs Unknown on 4 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 4 April, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&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\/2255\/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. 2255 of\n2009 \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nBISAZZA\nINDIA LIMITED - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M 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: 04\/04\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p> \tTax<br \/>\nAppeal is admitted for consideration of following substantial<br \/>\nquestion of law :\n<\/p>\n<p>&#8220;1)\tWhether<br \/>\nthe Appellate Tribunal is right in law and on facts in  directing the<br \/>\nAssessing Officer to exclude excise duty and sales tax from the total<br \/>\nturnover computing deduction u\/s 80HHC?\n<\/p>\n<p>2)\tWhether on the<br \/>\nfacts and circumstances of the case, the Appellate Tribunal was right<br \/>\nin law in deleting the disallowance of 90% of the business profits on<br \/>\nthe interest income made as per Explanation(baa) to section 80HHC of<br \/>\nthe I.T. Act, 1961 and directing that only net interest income is to<br \/>\nbe considered for the purpose of deduction u\/s.80HHC of the Act?&#8221;\n<\/p>\n<p>\tTo<br \/>\nbe heard with Tax Appeal No. 822\/2008 and connected matters.\n<\/p>\n<p>(Akil<br \/>\nKureshi,J.) <\/p>\n<p>(Ms.\n<\/p>\n<p>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 4 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/2255\/2009 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2255 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-I &#8211; Appellant(s) Versus BISAZZA INDIA LIMITED &#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-76595","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 Unknown on 4 April, 2011 - Free Judgements of Supreme Court &amp; 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