Gujarat High Court
Commissioner Of Income Tax vs Morbi Vegetable Products Ltd. ... on 9 November, 2006
TAXAP/735/2006 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 735 of 2006
To
TAX APPEAL No. 736 of 2006
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COMMISSIONER OF INCOME TAX Appellant(s)
Versus
MORBI VEGETABLE PRODUCTS LTD. Opponent(s)
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Appearance :
MR TANVISH U BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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HONOURABLE THE ACTING CHIEF JUSTICE
CORAM :
Y.R.MEENA
and
HONOURABLE MR.JUSTICE A.S.DAVE
Date : 09/11/2006
COMMON ORAL ORDER
Heard Shri Tanvish Bhatt, learned counsel for the appellant. The appeal is admitted in terms of the following substantial question of law.
"Whether in the facts and circumstances of the case, the Appellate Tribunal was right in law in allowing claims for deduction u/s 80HHC of the Income Tax Act, 1961 holding that service charges, interest, delivery and distribution charges cannot be excluded while computing the profit of business for the purpose of deduction ?"
TAXAP/735/2006 2/2 ORDER Issue notice to the respondent. Paper book be filed within three months. List the appeal for final hearing after three months.
( Y.R.MEENA, Actg.C.J. ) ( A. S. DAVE, J. ) kailash