Gujarat High Court
Commissioner Of Income Tax-Ii vs M/S Gujarat Apollo Equipments Ltd - ... on 3 April, 2012
Author: Bhaskar Bhattacharya
Bench: Bhaskar Bhattacharya
TAXAP/246/2011 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 246 of 2011
==========================================
===============
COMMISSIONER OF INCOME TAX-II - Appellant(s)
Versus
M/S GUJARAT APOLLO EQUIPMENTS LTD - Opponent(s)
==========================================
===============
Appearance :
MRS MAUNA M BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
==========================================
===============
HONOURABLE THE ACTING CHIEF JUSTICE
CORAM :
MR.BHASKAR BHATTACHARYA
and
HONOURABLE MR.JUSTICE J.B.PARDIWALA
Date : 03/04/2012
ORAL ORDER
(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) This Appeal is admitted on the following substantial questions of law :-
(A) Whether the Tribunal below committed substantial error of law in holding that sales tax and excise duty are not required to be added while computing turnover of the assessee for the purpose of Section 80HHC of the Act by totally overlooking the provisions contained in Section 145A of the Act.
(B) Whether the Tribunal below committed substantial error
HC-NIC Page 1 of 2 Created On Wed Jan 25 03:18:39 IST 2017
TAXAP/246/2011 2/2 ORDER
of law in setting aside the issue relating to disallowance of proportionate interest expenses for the funds diverted for non-business purpose and restricting the disallowance of Rs.1 lakh out of total administrative expenses under Section 14A to Rs.25,000/-.
(C) Whether the Tribunal below committed substantial error of law in setting aside the issue relating to disallowance under Section 14A of the Act to the file of the Assessing Officer, though Rule 8D is procedural in nature.
Let this appeal be heard with Tax Appeal No.825 of 2009 and Tax Appeal No.826 of 2009.
(BHASKAR BHATTACHARYA, ACTING CJ.) (J.B. PARDIWALA, J.) zgs/-
HC-NIC Page 2 of 2 Created On Wed Jan 25 03:18:39 IST 2017