Dismissed
Commissioner of Income Tax (Central), Ludhiana. v. M/S Sheena Exports
Punjab & Haryana HCITA/769/2010
Case brief
from the order text
What is this about?
COURT OF PUNJAB AND HARYANA AT CHANDIGARH.…
What the court decided
AI extract
COURT OF PUNJAB AND HARYANA AT CHANDIGARH.…
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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.
I.T.A. No.769 of 2010 (O&M) Date of decision: 17.1.2011
The Commissioner of Income Tax.
-----Appellant.
Vs.
M/s Sheena Exports.
-----Respondent
CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
Present:Mr. Rajesh Katoch, Standing counsel for the Revenue.
ADARSH KUMAR GOEL, J.
“Whether, on the facts and in the circumstances of the case, the Hon’ble ITAT was right in law in upholding the order of the CIT(A), directing the Assessing Officer to allow deduction u/s 80 HHC, on export incentives, received by the assessee as a supporting manufacturer in the same manner, as in the case of direct exporter?”
I.T.A. No.769 of 2010
2
Panipat, has already been dismissed by this Court vide order dated 23.11.2009.
Accordingly, the appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE January 17, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE
1 issue framed by the court
Whether the Income Tax Appellate Tribunal was right in upholding the order directing the Assessing Officer to allow deduction under Section 80 HHC for export incentives received by a supporting manufa
Colour shows how this judgement treated each authority
CIT v. M/s Sheena Inds., PanipatReferred¶14
CIT v. M/s Sheena Inds., Panipat
2 provisions across 1 enactments
The Commissioner of Income Tax
M/s Sheena Exports.
Adarsh Kumar Goel
Ajay Kumar Mittal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court