High Court in the case of
Commissioner of Income Tax v. Gem Plus Jewellery India Ltd. : (2011)
330 ITR 175 Bombay. He submitted that ... Bombay High Court‟s
decision in Gem Plus Jewellery (supra) has been followed by the
Karnataka High Court in CIT v. TATA ELXSI
High Court of
Bombay in the case of M/s Gem Plus Jewellery India Ltd. and the Special
Bench decision in the case ... Mumbai High Court in the case of CIT v Gem Plus Jewellery India Ltd. 330
ITR 175 and the order of the Special Bench
High Court of
Bombay in the case of M/s Gem Plus Jewellery India Ltd. and the Special
Bench decision in the case ... Mumbai High Court in the case of CIT v Gem Plus Jewellery India Ltd. 330
ITR 175 and the order of the Special Bench
Bombay High Court in the case
of CIT v Gem Plus Jewellery India Ltd. 330 ITR 175 and the
order of the Special Bench ... Mumbai High Court in the case of CIT vs. Gem Plus
Jewellery India Ltd. (330 ITR 175) and the order of the Special
Bench
this regard, the
assessee relied on the following decisions:-
• Gem Plus Jewellery India Ltd. (2010) (233 CTR 248) (Bom.);
• M/s Sak Soft ... Mumbai High Court in the case of CIT v Gem Plus Jewellery India Ltd. 330
ITR 175 and the decision of the Special Bench
Tribunal:-
Page 3 of 7 3 ITA No.120/Bang/2011
• Gem Plus Jewellery India Ltd. (2010) (233 CTR 248) (Bom.);
• M/s Sak Soft ... Mumbai High Court in the case of CIT v Gem Plus Jewellery India
Ltd. 330 ITR 175 and the decision of the Special Bench
with the decision
rendered by Bombay High Court in CIT v. Gem Plus Jewellery India Ltd. ,
[2011] 330 ITR 175 (Bom) and that of Karnataka
Kodiak Networks (India) Pvt. Ltd.,, ... vs Assessee on 7 December, 2011
Page 1 of 61
Mumbai High Court in the
case of CIT v Gem Plus Jewellery India Ltd. (330 ITR 175) and the
order of the Special Bench
lore(44 SOT 156(B'lore).
CIT Vs Gem Plus Jewellery India Ltd. , (2011) 330 ITR 175
M/s Sony India Ltd., Vs DCIT
