The High Court of Bombay dismissed an income tax appeal raised by the Revenue. The Division Bench noted that identical questions were decided in a related judgment, so the appeal was rejected without appreciation.
No costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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itxa-1214-12.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1214 OF 2012
Commissioner of Income Tax-6 ...Appellant v/s. M/s.Balkrishna Industries Ltd. ...Respondent
Ms. S.V.Bharucha for the Appellant.
CORAM : S.C.DHARMADHIKARI &
A.A. SAYED, JJ.
DATED : 10 DECEMBER 2014
P.C.
This Appeal challenges the order dated 12 August 2011 passed by the Income Tax Appellate Tribunal, Mumbai Bench in Income Tax Appeal No.4008/Mum/2010 for the Assessment Year 2005-06.
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Uday Kambli
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itxa-1214-12.doc
No.450 of 2013 decided alongwith connected Appeals on 5 December 2014. The Division Bench, to which one of us (S.C.Dharmadhikari, J.) was a party, has dealt with identical questions and answered them in favour of the Assessee and against the Revenue. Nothing different or distinct and not covered by this judgment has been brought to our notice by Ms.Bharucha. She fairly concedes that two questions stand answered in terms of this judgment.
(A.A. SAYED, J.)
( S.C.DHARMADHIKARI,J.)
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Uday Kambli
1 issue framed by the court
Whether the appeal raised any substantial question of law warranting decision.
Colour shows how this judgement treated each authority
Commissioner of Income Tax-8 v/s. M/s. Sulzer India Limited, Income Tax Appeal No.450 of 2013Followed¶17
Commissioner of Income Tax-6
M/s. Balkrishna Industries Ltd.
S.C.DHARMADHIKARI
A.A.SAYED
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
