Gujarat High Court
Commissioner Of Income Tax-Ii vs Vimal Agro Products Private Limited - ... on 5 March, 2012
Author: Bhaskar Bhattacharya
Bench: Bhaskar Bhattacharya
TAXAP/1407/2009 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1407 of 2009
To
TAX APPEAL No. 1408 of 2009
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COMMISSIONER OF INCOME TAX-II - Appellant(s)
Versus
VIMAL AGRO PRODUCTS PRIVATE LIMITED - Opponent(s)
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Appearance :
MR M.R. BHATT, SR. COUNSEL with MRS MAUNA M BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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HONOURABLE THE ACTING CHIEF JUSTICE
CORAM :
MR.BHASKAR BHATTACHARYA
and
HONOURABLE MR.JUSTICE J.B.PARDIWALA
Date : 05/03/2012
ORAL ORDER
(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) These appeals are admitted on the following substantial question of law:-
(A) Whether the Tribunal below has committed substantial error of law in holding that export incentives would come within the purview of profit derived from the export of articles or things of a 100% Export Oriented Undertaking within the meaning of Section 10B of the Act;
(Bhaskar Bhattacharya, Actg. C.J.) HC-NIC Page 1 of 2 Created On Tue Jun 14 03:22:18 IST 2016 TAXAP/1407/2009 2/2 ORDER (J.B. Pardiwala, J.) */Mohandas HC-NIC Page 2 of 2 Created On Tue Jun 14 03:22:18 IST 2016