Gujarat High Court
The Assistant Commissioner Of Income ... vs J B Enterprise Opponent(S) on 15 May, 2008
TAXAP/74/2008 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 74 of 2008
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THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 5 Appellant(s)
Versus
J B ENTERPRISE Opponent(s)
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MR BB NAIK for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
HONOURABLE MR.JUSTICE J.C.UPADHYAYA
Date : 15/05/2008
ORAL ORDER
Heard the learned counsel for the appellant. Considering the submissions, the appeal is admitted in terms of the following substantial questions of law:
"(A) Whether on the facts and in the circumstances of the case and in law, the Income tax Appellate Tribunal is right in deleting disallowance made by the Assessing Officer and confirmed by the Commissioner of IncomeTax (Appeals)IV, Surat, from the expenses incurred by the assessee towards wages?
(B) Whether, on the facts and in the circumstances of the case and in law, the Income Tax Appellate Tribunal is right in directing the Assessing Officer to consider the amount received by the assessee as exchange rate difference for earlier years as an amount received from export sales for determining deduction under Section 80HHC of the Income Tax Act?"
Issue notice to the other side. 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.) [sn devu] pps HC-NIC Page 1 of 1 Created On Thu Apr 28 02:15:26 IST 2016