High Court of Bombay in the case of : M/s Gem Plus
Jewellery Ltd. (ITA No. 2426 of 2009), wherein the Hon'ble High ... High Court in the case of : Gem Plus Jewellery
(supra), therein directed the A.O to exclude the amount of foreign
currency expenses from
Lubrizol Advance Materials India (P.) Ltd. (42taxmann.com.263),
Gem Plus Jewellery India Ltd(233CTR240). With regard to other five items the AR
argued that ... case of S.B. Builders and Developers(45 SOT 335)and Gem Plus
Jewellery India Limited (233CTR240)and Pyramid Entek Pvt. Ltd.(ITA 6186-
6400
jurisdictional High Court in the case of
CIT v Gem Plus Jewellery India Ltd (2011) 330 ITR 175 (Bom) that the
gain from fluctuation ... Bombay High Court in the case of CIT Vs. Gem Plus Jewellery
(supra). He further submitted that the present ground is also squarely
covered
Bombay High court in the case of CIT
vs. Gem Plus Jewellery India Ltd. reported in 330 ITR 175 (Bombay) wherein ... Bombay High Court in the case of CIT vs. Gem Plus Jewellery India Ltd. reported
in 330 ITR 175 (Bombay), wherein on the identical facts
Jurisdictional High Court
passed in CIT vs. Gem Plus Jewellery India Ltd. (2011) 330 ITR 175(Bom) and
the decision of Hyderabad Bench ... Jurisdictional High Court in CIT vs. Gem Plus Jewellery Ltd. (supra),
3
ITA No. 1900/MUM/2015
Assessment Year: 2011-12
there is no scope
High Court of Bombay in the case of :
CIT v. Gem Plus Jewellery India Ltd. [2011] 330 ITR 175/[2010] 194 Taxman
192 (Bom.)
, wherein
Court in the case of Commissioner of
Income Tax V/s. Gem Plus Jewellery India Ltd
reported in [2011] 330 ITR 175 (Bom) has held
Bombay High Court
in the case of CIT Vs. Gem Plus Jewellery India Ltd. , [330 ITR 175]
(Bom) and also Special Bench decision
Bombay High
Court in case of CIT vs. Gem Plus Jewellery (330 ITR 175) as well as
different Benches of Tribunal including ITAT, Chennai Bench ... reasoning
given by the Bombay High Court in the case of Gem Plus Jewellery
India Ltd. (supra) and the Karnataka High Court in the case
context of
section 10A , in the case of CIT Vs. Gem Plus Jewellery
India Ltd. (2011) [330 ITR P. 175 (Bom)] (2010-TIOL