Gujarat High Court
The Commissioner Of Income Tax ... vs Top Impex Pvt. Ltd. - Opponent(S) on 7 February, 2011
Author: Harsha Devani
Bench: Harsha Devani
TAXAP/84/2009 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 84 of 2009
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THE COMMISSIONER OF INCOME TAX CENTRAL-II - Appellant(s)
Versus
TOP IMPEX PVT. LTD. - Opponent(s)
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Appearance :
MRS MAUNA M BHATT for Appellant(s) : 1,
MR BD KARIA for Opponent(s) : 1,
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CORAM : HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE MR.JUSTICE H.B.ANTANI
Date : 07/02/2011
ORAL ORDER
(Per : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Heard Mr. M.R. Bhatt, learned Senior Advocate appearing on behalf of the appellant and Mr. B.D. Karia, learned advocate appearing in response to the notice issued by this Court.
2. Having heard the learned advocates for the respective parties, the Court is of the opinion that the matter requires consideration, hence, ADMIT. The following substantial question of law arises for determination:
"Whether, the Income Tax Appellate Tribunal is right in law and on facts in allowing deduction under section 80HHC of the Income Tax Act, 1961 when export proceeds in respect of 7 invoices HC-NIC Page 1 of 2 Created On Tue Jul 12 00:04:27 IST 2016 TAXAP/84/2009 2/2 ORDER amounting to Rs.17,92,021/- had been received beyond the time period prescribed under section 80HHC[2][a] of the Act?"
[HARSHA DEVANI, J.] [H.B. ANTANI, J.] pirzada/-
HC-NIC Page 2 of 2 Created On Tue Jul 12 00:04:27 IST 2016