Appeal against income tax order on deduction under section 80IB(10) dismissed. Court held that framed questions were not substantial as a prior Division Bench judgment covered the issues, answering them in favor of the assessee.
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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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1668 OF 2012
Commissioner of Income Tax-II ...Appellant v/s.
M/s.Haware Engineers & Builders Pvt.Ltd. ...Respondent
Mr.Ashok Kotangale with Mr.Arun D.Nagarjun i/b Ms.Padma Diverkar for the Appellant. Mr.Mihir Naniwadekar for the Respondent.
CORAM : S.C.DHARMADHIKARI &
A.A. SAYED, JJ.
DATED : 4 DECEMBER 2014
P.C.
Having heard Mr.Kotangale in support of the Appeal
and Mr.Naniwadekar appearing on behalf of the Assessee, we are of the opinion that all the three questions and which have been framed by the Revenue and set out at pages 6 & 7 of the Paper Book are not substantial questions of law.
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three questions. It is not disputed that the questions are answered in favour of the Assessee and against the Revenue.
the Revenue and in favour of the Assessee by the Division Bench of this Court. The Appeal does not raise any substantial question of law. It is, therefore, dismissed. No costs.
(A.A. SAYED, J.) ( S.C.DHARMADHIKARI,J.)
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1 issue framed by the court
Whether the appeals raise any substantial question of law regarding the applicability of deduction under section 80IB.
Colour shows how this judgement treated each authority
Income Tax Appeal No.201 of 2012 (Commissioner of Income Tax-16 v/s. M/s. Happy Home Enterprises)Referred¶14
1 provisions across 1 enactments
Commissioner of Income Tax-II
M/s. Haware Engineers & Builders Pvt. Ltd.
S.C. DHARMADHIKARI
A.A. SAYED
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
