Bombay High Court in the case of CIT vs. Gem Plus Jewellery
India Ltd. (330 ITR 175). However, it is pertinent to note here that ... Jurisdictional High Court of Bombay in
the case of CIT vs Gem Plus Jewellery India Ltd. [2010] 330 ITR
174 and duly confirmed
erred in relying on decision in case of Gems Plus
Jewellery India Ltd., 330 ITR 175 (Bom.) when the decision was
rendered ... decision of the High Court as
referred in the case of Gems Plus Jewellery India Ltd. has not been
accepted and SLP has been filed
Bombay High Court in the case CIT v/s Gems
Plus Jewellery Ltd. , 233 CTR 248."
4. She submits that this Tribunal vide Para ... High Court of Bombay in the case of CIT Vs. Gems Plus
Jewellery Ltd. reported in 233 CTR 248 and the Tribunal ought to have
Bombay
High Court in CIT Vs. Gem Plus Jewellery India Ltd. (2010) 194 TAXMAN 192
(Bom).
9. The learned Departmental Representative for the Revenue referring ... Bombay High Court in CIT
Vs. Gem Plus Jewellery India Ltd. (supra) and Mumbai Bench of Tribunal in
Skyline Caterers
Bombay High Court in the case of CIT v. Gem Plus Jewellery India Ltd.
(330 ITR 175),(Refer Page No. 224 - 230 of Paperbook
Bombay High Court in CIT Vs. Gem Plus
Jewellery India Ltd. reported in 330 ITR 175 (Bom).
20. The learned Departmental Representative for the Revenue ... Bombay High Court in CIT Vs.
Gem Plus Jewellery India Ltd. (supra). Accordingly, we hold that the assessee
is entitled to enhanced deduction under section
Bindview India Pvt. Ltd.,, Pune vs Assessee on 26 June, 2014
IN THE INCOME TAX
case of CIT vs. Gem Plus Jewellery India Ltd. ,
(2010) 330 ITR 175 (Bom).
4 ITA No.2413/PN/2012 ... cases of Sheth
Developers (P) Ltd. (supra) as well as Gem Plus Jewellery India Ltd. (supra)
held the assessee eligible for the claim of deduction
Bombay High
Court in the case of Gem Plus Jewellery India Ltd. whereas the
Department has not accepted the decision of Bombay High Court ... Bombay High Court‟s judgment in the case of CIT Vs. Gem Plus
Jewellery India Ltd. (330 ITR 175) (2011). Respectfully following with
judgment
decision in support of
the said plea ( i) CIT Vs. Gem Plus Jewellery India Ltd. 233 CTR (Bom)
248, (ii) ITO Vs. Keval Construction ... profit of the assessee undertaking. In the case of Gem Plus Jewellery
India Ltd. (supra) the issue was in respect of computation of the profits
