Gujarat High Court
C.I.T vs Rubamin Industries on 22 December, 2003
Author: A.R.Dave
Bench: A.R.Dave, K.A.Puj
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No 556 of 2003
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C.I.T.
Versus
RUBAMIN INDUSTRIES
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Appearance:
1. TAX APPEAL No. 556 of 2003
MR TANVISH U BHATT for Petitioner No. 1
.......... for Respondent No. 1
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CORAM : HON'BLE MR.JUSTICE A.R.DAVE
and
HON'BLE MR.JUSTICE K.A.PUJ
Date of Order: 22/12/2003
ORAL ORDER
(Per : HON'BLE MR.JUSTICE A.R.DAVE) Admit. The following substantial questions of law arise in this appeal :
1. Whether the duty drawback received by the assessee is a part of business profit for the purpose of deduction u/s 80HHC?
2. Whether the sales tax collected by the assessee is a part of the total turnover for the purpose of section 80HHC?
(A.R. Dave, J.) (K.A. Puj, J.) (hn)