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Gujarat High Court

Commissioner Of Income Tax ­ vs Amrutlal Ravjibhai Patel ­ Opponent(S) on 14 December, 2007

Author: J.C.Upadhyaya

Bench: J.C.Upadhyaya

TAXAP/819/2007                                1/2                                           ORDER



          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                           TAX APPEAL No. 819 of 2007

======================================
          COMMISSIONER OF INCOME TAX ­ Appellant(s)
                            Versus
           AMRUTLAL RAVJIBHAI PATEL ­ Opponent(s)
====================================== 
Appearance :
MR MANISH R BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
======================================
           CORAM :  HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
                    and
                    HONOURABLE MR.JUSTICE J.C.UPADHYAYA

                                  Date : 14/12/2007 
                                      ORAL ORDER 

Heard learned Counsel for the appellant.

The Appeal is admitted in terms of the following question:­  "Whether the Appellate Tribunal is right in upholding the order of the CIT   (A)   on   the   issue   of   allowability   of   deduction   out   of   Incentive   Bonus   forming part of salary without appreciating the fact that the asessee has   received   reimbursement   of   expenses   separately   which   have   not   been   included in salary income?"

Issue notice to the other side. Paper­ book be filed within 3 months. 
List the Appeal for final hearing after 3 months.
(Y.R. Meena, C.J.)       (J.C. Upadhyaya, J.) [sn devu]pps/B TAXAP/819/2007 2/2 ORDER