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Himson vs Unknown

High Court Of Gujarat|27 April, 2011


(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial questions of law :-
[A] "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that sum of Rs. 53,77,015=00 could not be claimed as deductible bad-debt for the Assessment Year in question in light of provisions of the Act as applicable with effect from 01.04.1989 ?"
[B] "Whether on the facts, the Tribunal is right in law in confirming the addition of Rs. 54,21,842/= made by the Assessing Officer on towards shortage/gross profit on processing profit and loss account while rejecting the book result under Section 145 of the Income Tax Act, 1961 ?"
[C] "Whether on the facts and in the circumstances of the case, the Tribunal has substantially erred in law in interpreting the provisions of Section 234B of the Income Tax Act, 1961 by not adjudicating and confirming the levy of interest under the above provisions though the Assessing Officer has not initiated levy or charges of interest by a speaking order ?"
{Akil Kureshi, J.} {Ms.
Sonia Gokani, J.} Prakash* Top
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Himson vs Unknown


High Court Of Gujarat

27 April, 2011