Gujarat High Court
Commissioner Of Income Tax - Iv vs Shilp Gravures ... on 10 March, 2014
Author: Sonia Gokani
Bench: Akil Kureshi, Sonia Gokani
O/TAXAP/577/2010 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 577 of 2010
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COMMISSIONER OF INCOME TAX - IV....Appellant(s)
Versus
SHILP GRAVURES LIMITED....Opponent(s)
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Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Appellant(s) No. 1
MR NITIN K MEHTA, ADVOCATE for the Appellant(s) No. 1
MR RK PATEL, ADVOCATE for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MS JUSTICE SONIA GOKANI
Date : 10/03/2014
ORAL ORDER
(PER : HONOURABLE MS JUSTICE SONIA GOKANI)
1. Following is the admitted substantial question of law for our consideration:-
"Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by the CIT [A] directing to exclude sales tax and excise duty from the total turnover for computation of deduction under Section 80HHC even after insertion of Section 145A of the Act ?"
2. We have heard learned counsel Ms Mauna Bhatt with Mr.Nitin Mehta for the Revenue and Mr.R.K.Patel for the assessee.
Page 1 of 2
O/TAXAP/577/2010 ORDER
3. Question raised in the instant case is decided by a common judgment in Tax Appeal No.884 of 2006 and connected appeals vide decision dated 3.12.2013.
4. Resultantly, this Tax Appeal is decided in favour of the assessee and against the Revenue and is accordingly disposed of.
(AKIL KURESHI, J.) (MS SONIA GOKANI, J.) SUDHIR Page 2 of 2