Bombay High Court
Pr. Commissioner Of Income Tax, Central ... vs M/S Diamond R Us on 6 February, 2019
Author: M.S. Sanklecha
Bench: Akil Kureshi, M.S. Sanklecha
Uday S. Jagtap 1565-16-ITXA-28=.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1565 OF 2016
Pr. Commissioner of Income Tax-3 .. Appellant
v/s.
M/s. Diamond 'R' US .. Respondent
Mr. Ashok Kotangle I/b Padma Divakar for the appellant None for the respondent CORAM : AKIL KURESHI & M.S. SANKLECHA, J.J. DATED : 6 th FEBRUARY, 2019 P.C.
1. The Tax Appeal is admitted for consideration on following substantial question of law :-
"Whether in the facts and in the circumstances of the case and in law, the Tribunal was justified in allowing the claim of deduction under Section 10AA made by the assessee in respect of the profits arising out of trading activity?"
2. Registry is directed to communicate a copy of this order to the Tribunal. This would enable the Tribunal to keep the papers and proceedings relating to the present appeal available, to be produced when sought for by the Court.
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3. To be heard along with Income Tax Appeal No.2191 of 2013 and other connected appeals.
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