Bombay High Court in the case of
CIT Vs. Gem Plus Jewellery India Ltd. , (2011) 330 ITR 175 (Bom)
ITA Nos. 452 to 454/Bang ... Court in the case of
'Commissioner of Income Tax v. Gem Plus Jewellery India Ltd. ,' [2011] 33o ITR
175 [Bom] , wherein
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
erred in relying on the decision in the case of Gem Plus
Jewellery India Ltd. (330 ITR 175), ignoring that the income Tax
Department ... assessee followed the decision of
jurisdictional High Court in CIT vs. Gem Plus Jewellery Pvt. Ltd.
[2010] 194 Taxman 192. Thus, aggrieved by the order
At & T Global Network Services (India) ... vs Jcit, Special Range-1, New Delhi on
decision of the Bombay High
Court in the case of Gem Plus Jewellery(supra). In
orde r to avoid prolixity, we set out the relevant ... porti on of the decision of the Bombay High Court
in Gem Plus Jewellery and e ndorse the same .
The relevant portion of the said
Tribunal was justified in relying on the
decision of Gem Plus Jewellery India Ltd. 330
ITR 175 (Bom) in holding that for the
purpose ... Jurisdictional
High Court in the case of M/s Gem Plus
Jewellery India Ltd.and has filed an SLP
before the Supreme Court
Court in
the case of 'Commissioner of Income Tax v. Gem Plus Jewellery India Ltd. ,'
[2011] 33o ITR 175 [Bom] , wherein
At & T Global Network Services (India) ... vs Addl. Cit, Special Range- 1, New Delhi
jurisdictional Bombay High Court in favour of the assessee in Gem Plus Jewellery
India Ltd. 's case (supra) as disallowance
reported in 102 taxmann.com 396
ii) C.I.T. vs. Gem Plus Jewellery India Ltd. of the Hon'ble
Bombay High Court reported