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Gujarat High Court

Commissioner Of Income Tax-V vs M/S. Vinay Printing Press - Opponent(S) on 10 July, 2009

Author: K.S.Radhakrishnan

Bench: K.S.Radhakrishnan

         TAXAP/1383/2008                         1/2                                             ORDER


                     IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                               TAX APPEAL No. 1383 of 2008
                                            With
                                 TAX APPEAL No. 1388 of 2008
                                            With
                                 TAX APPEAL No. 1389 of 2008
                                            With
                                 TAX APPEAL No. 1392 of 2008



         =========================================================
                COMMISSIONER OF INCOME TAX-V, - Appellant(s)
                                    Versus
                   M/S. VINAY PRINTING PRESS - Opponent(s)
         =========================================================
         Appearance :
         MR MANISH R BHATT, SR ADVOCATE WITH MRS MAUNA M BHATT for
         Appellant(s) : 1,
         None for Opponent(s) : 1,
         =========================================================
                               HONOURABLE THE CHIEF JUSTICE MR.
                     CORAM :
                               K.S.RADHAKRISHNAN

                               and

                               HONOURABLE MR.JUSTICE AKIL KURESHI



                                     Date : 10/07/2009


         ORAL ORDER

(Per : HONOURABLE THE CHIEF JUSTICE MR.

K.S.RADHAKRISHNAN) Admit.

Issue notice on the following substantial questions of law :

1.  Whether Appellate Tribunal has correctly appreciated the facts on  record so as to hold that the purchase of spare parts was genuine  and that the assessee was entitled to claim full depreciation?

HC-NIC Page 1 of 2 Created On Wed Jul 06 02:10:43 IST 2016 TAXAP/1383/2008 2/2 ORDER

2. Whether the Appellate Tribunal has correctly appreciated the facts  on record so as to allow entire claim of interest on borrowing for  the purchase of machinery?

(K.S.RADHAKRISHNAN,C.J.)  (AKIL KURESHI,J.) (raghu) HC-NIC Page 2 of 2 Created On Wed Jul 06 02:10:43 IST 2016