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Commissioner vs M. Sahai

High Court Of Gujarat|19 July, 2012

JUDGMENT / ORDER

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mr. M.R. Bhatt learned Senior Standing counsel assisted by Mrs. Mauma M. Bhatt, learned Standing Counsel for the revenue.
ADMIT.
We formulate the following substantial question of law which arises in this appeal :-
"Whether the Tribunal is right in law and on facts in inclusion of excise income interest from various parties, insurance claim and misc. income, while computing eligible turnover for computation of deduction u/s. 80IB, without appreciating the fact that the decision of the Hon'ble ITAT in the assessee's own case for earlier assessment year relied upon has not been accepted by the Department and the matter is sub-judice before the Hon'ble High Court ?"
Issue notice to the other side. Paper book be filed within 3 months. Connect with Tax Appeal No.368 of 2008.
[V.
M. SAHAI, J.] [N.
V. ANJARIA, J.] Savariya Top
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Title

Commissioner vs M. Sahai

Court

High Court Of Gujarat

JudgmentDate
19 July, 2012