The Court dismissed the Income Tax appeal filed by the Commissioner against the Tribunal's order allowing the assessee's deduction under Section 80IB, finding no substantial question of law due to the consistent view of a co-ordinate Bench.
The appeal was dismissed with no order as to 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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ita-775-12.doc
SRK
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.775 OF 2012
The Commissioner of Income tax -8 .. Appellant V/S M/s. Lexi Pens (India) Pvt. Ltd. .. Respondent
Mr. Tejveer Singh for the revenue. Mr. M. Subramaniam i/by Mr. Vishnu S. Hadade for the respondent.
CORAM : S.C. DHARMADHIKARI, J. AND A.K. MENON, J.
DATED : 8th October, 2014
P.C.
The present appeal challenges the order passed by the Tribunal, Mumbai Bench on 18th November, 2011.
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ita-775-12.doc
SRK
pointed out to it for the assessment year in question. The earlier order passed by the Tribunal’s co-ordinate Bench has not been challenged by the revenue.
(A.K. Menon, J.) (S.C. Dharmadhikari, J. )
2 issues framed by the court
Whether the present special leave petition raises any substantial question of law given the consistent view of the Tribunal.
Whether the appeal should be allowed or dismissed.
1 provisions across 1 enactments
Commissioner of Income tax-8
M/s. Lexi Pens (India) Pvt. Ltd.
S.C. Dharmadikari
A.K. Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
