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Gujarat High Court

Commissioner Of Income Tax ­ vs M/S. Raghuvir Synthetics Ltd. ­ ... on 20 September, 2007

         TAXAP/382/2007                               1/1                                              ORDER



                   IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                                   TAX APPEAL No. 382 of 2007

         ====================================== 
                   COMMISSIONER OF INCOME TAX ­ Appellant(s)
                                     Versus
                  M/S. RAGHUVIR SYNTHETICS LTD. ­ Opponent(s)
         ====================================== 
         Appearance :
         MR MANISH R BHATT for Appellant(s) : 1,
         None for Opponent(s) : 1,
         ====================================== 
                    CORAM :  HONOURABLE THE CHIEF JUSTICE Y.R.MEENA

                                  and

                                  HONOURABLE MR.JUSTICE AKIL KURESHI

                                         Date : 20/09/2007 
                                             ORAL ORDER 

Heard learned counsel for the appellant.  The   appeal   is   admitted   in   terms   of   the   following   substantial  question of law.

"Whether the Appellate Tribunal is right in law and on facts   in   confirming   the   order   passed   by   the   CIT(A)   deleting   the   disallowance   of   interest   u/S.36(1)(iii)   of   the   Act   on   the   ground that the assessee failed to prove that the interest free   loan was given from its own interest free funds and not from   borrowed funds?"

Issue notice to the respondent. Paper book be filed within three  months. List the appeal for final hearing after three months. 

( Y. R. MEENA, C. J. ) ( AKIL KURESHI, J. ) kailash HC-NIC Page 1 of 1 Created On Thu Jun 16 02:15:51 IST 2016