{"id":84664,"date":"2011-04-19T00:00:00","date_gmt":"2011-04-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-april-2011-3"},"modified":"2015-05-16T10:53:30","modified_gmt":"2015-05-16T05:23:30","slug":"commissioner-vs-unknown-on-19-april-2011-3","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-april-2011-3","title":{"rendered":"Commissioner vs Unknown on 19 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 19 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\/2259\/2009\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. 2259 of 2009\n \n\n \n \n=========================================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nALOK\nWIRES - Opponent(s)\n \n\n=========================================================\n \nAppearance : \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\t \n\n \n\n\t\t\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\t \n\n \n\n\t\t\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: 19\/04\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>Counsel<br \/>\n\tfor the revenue submitted that Tribunal in the impugned judgment<br \/>\n\trelied on its previous decision which has already been carried in<br \/>\n\tappeal and Tax Appeal No.743 of 2009 is admitted. Under Considering<br \/>\n\tthe submissions made, this Tax Appeal is admitted for consideration<br \/>\n\tof following substantial question of law.\n<\/p>\n<p>&#8220;Whether,<br \/>\non the facts and in the circumstances of the case, the Income Tax<br \/>\nAppellate Tribunal is right in law in coming to the conclusion that<br \/>\nincome of Rs.9,40,641\/- earned as interest on bank deposits is<br \/>\nbusiness income and the same is entitled for deduction under Section<br \/>\n80IB of the Income Tax Act?&#8221;\n<\/p>\n<p>To<br \/>\n\tbe heard with Tax Appeal No.743 of 2009.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI, J.)<\/p>\n<p>(Ms.SONIA<br \/>\nGOKANI, J.)<\/p>\n<p>(ashish)<\/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 19 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/2259\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2259 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-I &#8211; Appellant(s) Versus ALOK WIRES &#8211; Opponent(s) ========================================================= Appearance : MRS [&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-84664","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 19 April, 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-unknown-on-19-april-2011-3\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 19 April, 2011 - Free Judgements of Supreme Court &amp; 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