Gujarat High Court
Commissioner Of Income TaxI vs Choksi Colours Pvt Ltd Opponent(S) on 10 September, 2009
Author: K.S.Radhakrishnan
Bench: K.S.Radhakrishnan
TAXAP/1454/2008 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1454 of 2008
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COMMISSIONER OF INCOME TAXI Appellant(s)
Versus
CHOKSI COLOURS PVT LTD Opponent(s)
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Appearance :
MRS MAUNA M BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN
HONOURABLE MR.JUSTICE AKIL KURESHI
Date : 10/09/2009
ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN) Heard learned counsel for the appellant. Admit.
Issue notice to the respondent on the following substantial questions of law:
"(i) Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by the CIT(A) in granting deduction u/s.10A in respect of central sales tax refund of Rs.14,71,702/
(ii) Whether the Appellate Tribunal has not erred in law and on facts in not appreciating that the amount of CST refund cannot be said to be profit and gain `derived' from export of articles or things?"
Post along with Tax Appeal No. 644 of 2007 after service of notice.
(K.S. RADHAKRISHNAN, C.J.) (AKIL KURESHI, J.) [sn devu] pps HC-NIC Page 1 of 1 Created On Tue Jan 12 01:23:49 IST 2016