Gujarat High Court
The Principal Commissioner Of Income ... vs Electro Ferro Alloys ... on 6 October, 2015
Author: Harsha Devani
Bench: Harsha Devani, A.G.Uraizee
O/TAXAP/677/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 677 of 2015
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THE PRINCIPAL COMMISSIONER OF INCOME TAX-2....Appellant(s)
Versus
ELECTRO FERRO ALLOYS PVT.LTD.....Opponent(s)
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Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Appellant(s) No. 1
MR B S SOPARKAR, CAVEATOR for the Opponent(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE MR.JUSTICE A.G.URAIZEE
Date : 06/10/2015
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Heard Mrs. Mauna Bhatt, learned senior standing counsel for the appellant.
2. ADMIT. The following substantial question of law arises for consideration :-
"Whether the Income Tax Appellate Tribunal has substantially erred in holding that the assessee is eligible for deduction of Rs.3,04,33,699/- under section 80IB of the Income Tax Act, 1961 ?"
3. To be heard with Tax Appeal No.63 of 2014.
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O/TAXAP/677/2015 ORDER
4. Mr. B.S. Soparkar, learned advocate waives service of notice of admission on behalf of the respondent.
(HARSHA DEVANI, J.) (A.G.URAIZEE, J.) zgs Page 2 of 2 HC-NIC Page 2 of 2 Created On Thu Oct 08 01:28:02 IST 2015