Commissioner Of Income Tax v. Mrs. Tara Jewels Pvt. Ltd
High Court
17 Jan 2009 In favour of: Assessee
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Commissioner Of Income Tax v. Mrs. Tara Jewels Pvt. Ltd
Date of order
17 Jan 2009
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax v. Mrs. Tara Jewels Pvt. Ltd, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
(-1-)
MGN
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1227 OF 2008
Commissioner of Income Tax...Appellant
Vs.
Mrs. Tara Jewels Pvt. Ltd.....Respondent
Mr. Suresh Kumar with Mr. P.S.Sahadevan, for the
appellant.
Mr. B.V. Jhaveri, for the Respondent
CORAM: F.I.
R.S.MOHITE, JJ.
DATED: 17th January, 2009
P.C.:
P.C.:
. In so far as the question (a) of para.5(i)
the learned Tribunal by its order dated 14th August,
2007 had referred the matter back to the file of the
A.O. Subsequent thereto the A.O. has passed order.
In the light of that the question as framed would
not arise.
2. In so far as question (b) is concerned
considering that the Respondent is a unit in SEZ as
the income is exempted under Section 10A of the
Income Tax Act the question of law as framed under
question (b) would not arise.Consequently Appeal
dismissed.
(R.S.MOHITE, J.) (F.I.REBELLO, J.)
(R.S.MOHITE, J.) (F.I.REBELLO, J.)
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