Gujarat High Court
Commissioner Of Income TaxIv. vs Gujarat State Road Transport ... on 27 November, 2007
TAXAP/407/2007 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 407 of 2007
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COMMISSIONER OF INCOME TAXIV. Appellant(s)
Versus
GUJARAT STATE ROAD TRANSPORT CORPORATION] Opponent(s)
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Appearance :
MRS MAUNA M BHATT for Appellant(s) : 1,MR MANISH R BHATT for
Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
and
HONOURABLE MR.JUSTICE J.C.UPADHYAYA
Date : 27/11/2007
ORAL ORDER
Heard learned counsel for the appellant. The appeal is admitted in terms of the following substantial question of law.
"Whether on the facts and in the circumstances of the case and in law, the Appellate Tribunal is correct in upholding the assessee's claim that it was not liable to deduct tax at source on interest paid on delayed payment of compensation amount under Motor Accident Claim, in view of amended provisions of Section 194A of the Act ?"
Issue notice to the respondent. Paper book be filed within three months. List the appeal for final hearing after three months.
( Y. R. MEENA, C. J. ) ( J. C. UPADHYAYA, J. ) kailash