Itr/249/1995 Of Cadila Exports Pvt.ltd v. Commissioner Of Income Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No. 249 of 1995 For Approval and Signature: HONOURABLE MR.JUSTICE R.S.GARGHONOURABLE MR.JUSTICE M.R. SHAH =========================================================1[Whether Reporters of Local Papers may be allowed ]to see the judgment ?1[Whether Reporters of Local Papers may be allowed ]to see the judgment ? 2To be referred to the Reporter or not ? 3[Whether their Lordships wish to see the fair copy ]of the judgment ?of the judgment ? Whether this case involves a substantial question of law as to the interpretation of the of law as to the interpretation of the 4constitution of India, 1950 or any order made thereunder ?constitution of India, 1950 or any order made thereunder ?5[Whether it is to be circulated to the civil judge ]?? ========================================================= CADILA EXPORTS PVT.LTD. - Applicant(s)Versus COMMISSIONER OF INCOME TAX - Respondent(s) ========================================================= Appearance :(MR MM PATEL)for Applicant(s) : 1,MR MANISH R BHATT for Respondent(s) : 1, ========================================================= CORAM :HONOURABLE MR.JUSTICE R.S.GARG and HONOURABLE MR.JUSTICE M.R. SHAH Date : 04/08/2006 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE R.S.GARG)