Gujarat High Court
Priyanka Carbon & Chemicals Industries ... vs Income Tax Officer on 28 February, 2005
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEALS No 38 TO 41 of 2005
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PRIYANKA CARBON & CHEMICALS INDUSTRIES PVT. LTD.
Versus
INCOME TAX OFFICER
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Appearance:
MR SN SOPARKAR, SENIOR ADVOCATE WITH MRS SWATI SOPARKAR
for Appellant.
.......... for Respondent No. 1
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CORAM : HON'BLE MR.JUSTICE D.A.MEHTA
and
HON'BLE MS.JUSTICE H.N.DEVANI
Date of Order: 28/02/2005
COMMON ORDER
(Per : HON'BLE MR.JUSTICE D.A.MEHTA) Heard Mr.S.N.Soparkar, learned Senior Advocate with Mrs.Swati Soparkar on behalf of the appellant.
ADMIT.
The following substantial question of law arises from the impugned order of the Tribunal :
"Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law in holding that no services were rendered by Mr.B.V.Mehta to the assessee and hence, commission paid is not allowable expenditure ?"
Registry to place copy of this order in all connected matters.
(D.A.Mehta,J) (H.N.Devani,J) m.m.bhatt