Gujarat High Court
Commissioner Of Income Tax -I vs Chartered Logistics ... on 15 July, 2014
Author: M.R. Shah
Bench: M.R. Shah, K.J.Thaker
O/TAXAP/627/2014 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 627 of 2014
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COMMISSIONER OF INCOME TAX -I....Appellant(s)
Versus
CHARTERED LOGISTICS LTD.....Opponent(s)
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Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE K.J.THAKER
Date : 15/07/2014
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
1. Heard Shri. M.R. Bhatt, learned Counsel appearing on behalf of the appellant-revenue. Present Tax Appeal is ADMITTED to consider the following substantial question of law;
"2. ...
Whether the Appellate Tribunal has substantially erred in deleting the disallowance made u/s. 40A(3) despite the fact that the assessee had made cash payments towards freight in contravention of the provisions of section 40A(3)? The Appellate Tribunal has not appreciated the fact none of the exceptional clauses of Rule 6DD were applicable to the expenditure disallowance u/s 40A(3)?"
2. Learned Counsel appearing on behalf of the appellant to place on record the Annexures Page 1 of 2 O/TAXAP/627/2014 ORDER placed in Tax Appeal No. 625 of 2014, after keeping the photocopies of the same with the said appeal and by placing the original / typed copies in the present Tax Appeal.
3. To be heard with TAX APPEAL NO. 628 OF 2014 and allied matters.
(M.R.SHAH, J.) (K.J.THAKER, J) UMESH Page 2 of 2