In Itr/250/1995 Of Cadila Exports Private Ltd v. Commissioner Of Income Tax, the High Court (2006) allowed 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.
ITR/250/1995
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
INCOME TAX REFERENCE No. 250 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 ]??
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CADILA EXPORTS PRIVATE LTD. - Applicant(s)Versus
COMMISSIONER OF INCOME TAX - Respondent(s)
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Appearance :(MR MM PATEL)for Applicant(s) : 1,MR MANISH R BHATT for Respondent(s) : 1,
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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)
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