Commissioner Of Income Tax-6 v. M/S Laadki Trading & Investment P. Ltd
High Court
02 Aug 2011 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Commissioner Of Income Tax-6 v. M/S Laadki Trading & Investment P. Ltd
Date of order
02 Aug 2011
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax-6 v. M/S Laadki Trading & Investment P. Ltd, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: According, this appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO. 610 OF 2011
Commissioner of Income Tax-6
...Appellant.
Vs.
M/s Laadki Trading & Investment P. Ltd...Respondent
Mr. Vimal Gupta with Padma Divakar for the Appellant.Mr. Atul K. Jasani for the Respondent.
CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ.
DATE : 2ND AUGUST, 2011.
P.C.
Perusal of the order passed by the ITAT shows that in relation to the disallowance made under section 14A of the Income Tax Act, 1961, the Tribunal has restored the issue to the file of the Assessing Officer for reconsideration in the light of the Judgment of this Court in the case of Godrej & Boyce Mfg. Co. Ltd. Vs. DCIT, reported in 328 ITR 81. Since the Tribunal has remanded matter back to the file of the Assessing Officer with direction to follow the decision of this Court, we see no reason to entertain this appeal. According, this appeal is dismissed.
( A.A. SAYED, J. )
( J.P. DEVADHAR , J.)
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