Bombay High Court in CIT v. Gem Plus Jewellery India Ltd
[(2010) 194 taxman 192], has directed the AO to recomputed the
deduction ... Bombay High
Court in the matter of Gem Plus Jewellery India Ltd (supra). Hence
there was no lacuna in the direction
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
this Court in the
case of Commissionerof Income Tax v/s Gem Plus Jewellery India
Ltd , reported in (2011) 330ITR 175 (Bom). The Tribunal ... Court in the case of Commissioner of income tax v/s Gem
Plus Jewellery India Ltd., reported in (2011) 330 ITR 175 (Bom.)-
The Tribunal
Bombay High Court in the case of MIs. Gem
Plus Jewellery India Ltd Vs CIT {2010} 194 Taxman
192(Bom). As per ratio of decision ... case of MIs.
Gem Plus Jewellery India Ltd. vs CIT (2010) 194
Taxman 192(Bom), the assessee should not be eligible
for deduction
Bombay High Court in the case of M/s.Gem Plus Jewellery
India Ltd., reported in 194 Taxman 192 (Bombay), wherein in Para ... Bombay High Court in the case of M/s.Gem Plus
Jewellery India Ltd., referred to supra, respectfully following the principles
of the decision
support of his contentions relies on
the decision in CIT v. Gem Plus Jewellery India Ltd. ( 2011) 330 ITR 175
(Bom) and CIT v. Tata ... calculation of deduction u/s 80HHC of the Act.
In Gem Plus Jewellery India Ltd. (supra), the Hon'ble Bombay High
Court has held
contentions, has relied on the decision in CIT v. Gem Plus Jewellery India
Ltd. ( 2011) 330 ITR 175 (Bom) and Riviera Home Furnishing v. Addl ... rival submissions and perused the relevant
materials on record. In Gem Plus Jewellery India Ltd. (supra), the Hon'ble
Bombay High Court has held
HIGH COURT
ii. The Commissioner of Income Tax Versus M/s. Gem Plus Jewellery
India Ltd. [2011] 330 ITR 175
4. Amount written back
Bombay High Court
in the case of CIT vs. Gem Plus Jewellery India Ltd(330 ITR
175)(Bom).
18.1 We find merit in the alternative ... Bombay High Court in the
case of Gem Jewellery (supra). The relevant para is extracted
below:
"12. By reason of the judgment
Software Development &
Knowledge Management Centre Pvt. Ltd.
Ø CIT Vs Gem Plus Jewellery (India) Ltd. (2011) 330 ITR
175 (Bom.)
16. In his rival
