This order dismisses an appeal challenging an Income Tax Appellate Tribunal decision regarding deduction claims under section 80-IB(10), ruling that the questions of law are not substantial as they were previously decided against the revenue.
Appeal dismissed. 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.
1
ita-1281-13.doc
SRK
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1281 OF 2013
The Commissioner of Income tax III, Pune .. Appellant V/S Shivshanti Construcition Pvt.Ltd. .. Respondent
Mr. Tejveer Singh for assessee.
CORAM: S.C. DHARMADHIKARI AND A.K. MENON, JJ.
DATE :- 10th October, 2014
P.C.:
This appeal challenges the order passed by the Income tax Appellate Tribunal, Pune Bench in Income tax Appeal No.1049 of 2011. The order dated 31st December, 2012 deals with the assessment year 2006-07
2
ita-1281-13.doc
SRK
Enterprises, and Income Tax Appeal No.308 of 2012, The Commissioner of Income Tax, Central II, Mumbai v. M/s. Kanakia Spaces Pvt.Ltd.
(A.K. MENON, J.)
( S.C. DHARMADHIKARI, J. )
2 issues framed by the court
Whether the present appeal involves a substantial question of law given that the issues were already decided against the revenue in favor of the assessee.
Whether the appeal should be admitted.
Colour shows how this judgement treated each authority
CIT v. Brahma AssociatesDistinguished¶12
(2011) 333 ITR 289 (Bom)
Commissioner of Income Tax-16, Mumbai v. Happy Home EnterprisesFollowed¶12
Income Tax Appeal No.201 of 2012, The Commissioner of Income Tax-16, Mumbai v. M/s. Happy Home Enterprises
Commissioner of Income Tax, Central II, Mumbai v. Kanakia Spaces Pvt.Ltd.Followed¶12
Income Tax Appeal No.308 of 2012, The Commissioner of Income Tax, Central II, Mumbai v. M/s. Kanakia Spaces Pvt.Ltd.
1 provisions across 1 enactments
The Commissioner of Income tax III, Pune
Shivshanti Construcition Pvt.Ltd.
S.C. DHARMADHIKARI
A.K. MENON
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
