Gujarat High Court
Commissioner Of Income Tax -Iv vs Sintex Industries Ltd - Opponent(S) on 1 October, 2012
Author: Akil Kureshi
Bench: Akil Kureshi
TAXAP/1494/2011 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1494 of 2011
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COMMISSIONER OF INCOME TAX -IV - Appellant(s)
Versus
SINTEX INDUSTRIES LTD - Opponent(s)
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Appearance :
MS PAURAMI B SHETH for Appellant(s) : 1,
MR MANISH J SHAH for Opponent(s) : 1,
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CORAM : HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MS.JUSTICE HARSHA DEVANI
Date : 01/10/2012
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial questions of law :
"(A) Whether the Appellate Tribunal is right in law and on facts in holding that the deduction u/s. 80HHC of the Act is allowable independently before reducing deduction u/s.80IA and u/s.80G of the Act?
(B) Whether the Appellate Tribunal is right in law and on facts in holding that the 'total turnover' for the purpose of deduction u/s.80HHC of the Act will not include Sales Tax and excise duty after insertion of section 145A?"
To be heard with Tax Appeal No.508/2007.
(Akil Kureshi,J.) (Harsha Devani,J.) (raghu)