CURCC 228, (2018) 127 ALL LR 185, (2018) 3 CAL HN 211, (2018) 1 TAC 696, (2018) 2 JCR 115 (SC)
Author: A.M. Khanwilkar
RECCIVR 211, (2018) 10 SCALE 383, (2018) 4 ACJ 2825, (2018) 6 ALL WC 6077, (2018) 6 ANDHLD 72, (2019) 193 ALLINDCAS
December, 2018
Equivalent citations: AIR 2019 SUPREME COURT 465, 2019 (3) SCC 211, AIRONLINE 2018 SC 887, 2019 (2) ABR 246, (2019) 1 ALLMR
September, 2018
Author: J.B. Pardiwala
Bench: J.B.Pardiwala
C/SA/211/2018 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SECOND ... APPEAL NO. 211 of 2018
With
CIVIL APPLICATION NO. 2 of 2018
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR.JUSTICE J.B.PARDIWALA
==========================================================
1 Whether Reporters
ALLCRIC 611, (2018) 10 SCALE 699, (2018) 191 ALLINDCAS 211, (2018) 3 CRILR(RAJ) 932, (2018) 3 UC 2223, (2018) 4 ALLCRILR
Section 211 in The Finance Act, 2018
211. Amendment of section 2.
- In section 2 of the principal Act, - (i) for clause (aa), the following
JUSTICE S.SUJATHA
I.T.A.Nos.211-212/2017
Between:
1. Pr. Commissioner of Income Tax-III
Central Revenue Buildings
Queens Road,
Bangalore ... Date of Order 30-07-2018 I.T.A.Nos.211-212/2017
Pr. Commissioner of Income tax-III & Anr. Vs.
M/s. Yodlee
Road,
Wilson Garden,
Bangalore.
PAN: AACCB 0960F .....Respondent
And
C.O. Nos. 211 & 212/Bang/2015
(In ITA Nos. 1442 & 1443/Bang/2014 ... 1443/Bang/2014 &
C.O. Nos. 211 & 212/Bang/2015
Page 2 of 12
2. Now we take up the appeal and Cross
ALLMR 425 (SC), (2018) 189 ALLINDCAS 211 (SC), (2018) 130 ALL LR 706, (2018) 189 ALLINDCAS 211, (2018) 1 ALL RENTCAS 538, (2018) 1 CURCC
accounting standards referred to Sub Sec.3(c) of Sub Sec. 211 of the
Companies Act, 1956. The ld. A.R took us through Para ... that by
virtue of sub-section (6) of Sec. 211 of the Companies Act,1956 the reference
to the balance sheet or the profit