Gujarat High Court
Principal Commissioner Of Income Tax, ... vs Ranbaxy Laboritories Ltd. on 10 June, 2019
Author: J.B.Pardiwala
Bench: J.B.Pardiwala, A.C. Rao
C/TAXAP/21/2019 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 21 of 2019
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PRINCIPAL COMMISSIONER OF INCOME TAX, VADODARA 2
Versus
RANBAXY LABORITORIES LTD.
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Appearance:
MR.VARUN K.PATEL(3802) for the Appellant(s) No. 1
for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA
and
HONOURABLE MR.JUSTICE A.C. RAO
Date : 10/06/2019
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) Tax Appeal is ADMITTED for consideration of the following substantial questions of law :
"(a) Whether in the facts and in circumstances of the case, the learned ITAT has erred in law and facts in allowing the deduction u/s. 37 of the Income Tax Act for the contributions made by the assessee for non-business purposes i.e. contribution to Ranbaxy Community Health Care Society and Ranbaxy Science Foundation?
(b) Whether on the facts and in circumstances of the case, the learned ITAT has erred in law and on facts in holding that the contributions made to Ranbaxy Community Healthcare Society and Ranbaxy Science Foundation are of revenue nature Page 1 of 2 Downloaded on : Wed Jul 03 02:37:59 IST 2019 C/TAXAP/21/2019 ORDER when they were merely donations u/s 80G of the I.T. Act?"
To be heard with Tax Appeal No.853 of 2016 and Tax Appeal No.1159 of 2018.
(J. B. PARDIWALA, J) (A. C. RAO, J) Dolly Page 2 of 2 Downloaded on : Wed Jul 03 02:37:59 IST 2019