Commissioner Of Income-Tax v. Surat Dist Co.op Milk Producerunion Ltd
High Court
01 Sep 1999 In favour of: Revenue
Forum / Bench
High Court · gujarathc
Parties
Commissioner Of Income-Tax v. Surat Dist Co.op Milk Producerunion Ltd
Date of order
01 Sep 1999
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Commissioner Of Income-Tax v. Surat Dist Co.op Milk Producerunion Ltd, the High Court (1999) allowed the appeal. The decision went in favour of the Revenue.
Issue: Whether it is to be circulated to the Civil Judge? : NO -------------------------------------------------------------- COMMISSIONER OF INCOME-TAX Versus SURAT DIST CO.OP MILK PRODUCERUNION LTD. -------------------------------------------------------------- Appearance: MR BB NAIK WITH MR MANISH R BHA...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
INCOME TAX REFERENCE No 385 of 1984
For Approval and Signature:
Hon'ble MR.JUSTICE C.K.THAKKER and
MR.JUSTICE A.L.DAVE
============================================================
1. Whether Reporters of Local Papers may be allowed : NO
to see the judgements?
2. To be referred to the Reporter or not? : NO
3. Whether Their Lordships wish to see the fair copy : NO
of the judgement?
4. Whether this case involves a substantial question : NO
of law as to the interpretation of the Constitution
of India, 1950 of any Order made thereunder?
5. Whether it is to be circulated to the Civil Judge? : NO
--------------------------------------------------------------
COMMISSIONER OF INCOME-TAX
Versus
SURAT DIST CO.OP MILK PRODUCERUNION LTD.
--------------------------------------------------------------
Appearance:
MR BB NAIK WITH MR MANISH R BHATT for Petitioner MR DA MEHTA & MR RK PATEL FOR MIR KC PATEL
for Respondent No. 1
--------------------------------------------------------------
CORAM : MR.JUSTICE C.K.THAKKER and
MR.JUSTICE A.L.DAVE
Date of decision: 01/09/1999
ORAL JUDGEMENT (PER C.K.THAKKAR, J)
1.�The following question is referred for the
opinion of this Court by the Tribunal :-
"Whether on the facts and in the circumstances of
the case, the Appellate Tribunal was right in law
in upholding the claim of the assessee that the payment to L.I.C. being Group Superannuation scheme as allowable under section 37 of the I.T. Act and that the provisions of section 36(1)(iv) are not applicable to the facts of the case?"
2.�The Tribunal itself has observed that the point is finally concluded by this Court in Commissioner of Income Tax v. Chhotabhai Jethabhai Tobacco Products Co. Ltd., 128 ITR 702.
3.�Since the point is covered by decision of this Court, in our opinion, the question must be answered in the negative, i.e. in favour of assessee and against revenue. In the facts and circumstances, no order as to costs.
����[ C.K. THAKKAR, J. ]
����[ A.L. DAVE, J. ]
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