Gujarat High Court
Dy. C.I.T. (Asstt) vs Torrent Laboratories Pvt. Ltd on 10 January, 2001
Author: J.M.Panchal
Bench: J.M.Panchal, M.S.Shah
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No 452 of 2000
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DY. C.I.T. (ASSTT)
Versus
TORRENT LABORATORIES PVT. LTD.
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Appearance:
MR BB NAIK with MR MANISH R BHATT for Petitioner
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CORAM : MR.JUSTICE J.M.PANCHAL
and
MR.JUSTICE M.S.SHAH
Date of Order: 10/01/2001
ORAL ORDER
(Per : MR.JUSTICE J.M.PANCHAL) Admitted. The following substantial question of law is framed for determination of the Court :-
"Whether on the facts and in the circumstances of the case, the Appellate Tribunal has substantially erred in law in deleting the disallowance made under Section 32AB of the Income-tax Act, 1961 ?"
(J.M. Panchal, J.) (M.S. Shah, J.) sundar/-