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1 - 7 of 7 (0.65 seconds)Amruta Himanshu Shah vs Himanshu P. Shah on 19 April, 2016
5. The appeal filed by the Revenue as against the decision in
the case of Himanshu V. Shah was dismissed by the Gujarat High
Court at Ahmedabad in the aforementioned decision, in fact, in the
case of very same assessee namely Himanshu V. Shah, for the
subsequent assessment year, the matter came before the Tribunal and
in the course of argument the revenue placed reliance on the decision
of the present assessee before us in ITO Vs. A.Jayalaxmi reported in
[(2012) 19 taxmann.com 41/50 SOT 57], stating that the Tribunal
has taken a decision against the assessee.
Section 80 in The Income Tax Act, 1961 [Entire Act]
M/S.Sabdhagiri Telecom vs The Income Tax Officer on 14 November, 2018
4. The substantial question of law arising in these appeals was
considered in the case of Sabdhagiri Telecom Vs. Income Tax
Officer, Ward-1(1) Coimbatore reported in [(2019) 101
taxmann.com 245 (Madras)] wherein it was held that the assessee,
an authorised franchise of BSNL, operating telephone exchange and
providing basic telecommunication services to its customers in
pursuance of agreement entered into with BSNL was entitled to
deduction under 80-IA(4)(ii).
Commissioner Of Income Tax vs Himanshu V. Shah....Opponent(S) on 16 December, 2014
In the said decision, the decision of
Gujarat High Court at Ahmedabad in the case of CIT Vs. Himanshu
V. Shah in T.C.A.No.1098 of 2005 etc., was quoted with approval.
Assistant Commissioner Of ... vs M/S. Jayalaxmi Casting & Alloys Pvt. ... on 31 October, 2017
5. The appeal filed by the Revenue as against the decision in
the case of Himanshu V. Shah was dismissed by the Gujarat High
Court at Ahmedabad in the aforementioned decision, in fact, in the
case of very same assessee namely Himanshu V. Shah, for the
subsequent assessment year, the matter came before the Tribunal and
in the course of argument the revenue placed reliance on the decision
of the present assessee before us in ITO Vs. A.Jayalaxmi reported in
[(2012) 19 taxmann.com 41/50 SOT 57], stating that the Tribunal
has taken a decision against the assessee.
The Dy. Cit., Circle-6,, Ahmedabad vs Shri Himanshu V.Shah, Ahmedabad on 17 March, 2017
In the light of the above decision, the substantial question of
law arising in these appeals have to be answered in favour of the
assessee. In the result, the appeals filed by the assessee are allowed
and the substantial question of law is answered in favour of the
assessee. No costs.
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