Gujarat High Court
Miles India Ltd. (Now vs Dy.C.I.T. (Asst.) on 17 February, 2003
Author: A.L.Dave
Bench: A.L.Dave
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No 27 of 2003
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MILES INDIA LTD. (NOW, BAYER DIAGNOSTICS INDIA LTD.)
Versus
DY.C.I.T. (ASST.)
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Appearance:
1. TAX APPEAL No. 27 of 2003
MR JP SHAH for Petitioner No. 1
.......... for Respondent No. 1
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CORAM : MR.JUSTICE R.K.ABICHANDANI
and
MR.JUSTICE A.L.DAVE
Date of Order: 17/02/2003
ORAL ORDER
(Per : MR.JUSTICE R.K.ABICHANDANI) Admit. The following substantial question of law arises from the order of the Tribunal.
"Does the income derived from an industrial undertaking include income from service/maintenance contracts in respect of the goods manufactured and supplied by the industrial undertaking so as to be eligible for deduction under Section 80I of the Income-tax Act?
[R.K. ABICHANDANI, J.]
[A.L. DAVE, J.]
pirzada/-