Itta/452/2012 Of The Commissioner Of Income Tax Iii v. M/S. Soma Enterprises Ltd
High Court
16 Jul 2013 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/452/2012 Of The Commissioner Of Income Tax Iii v. M/S. Soma Enterprises Ltd
Date of order
16 Jul 2013
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Itta/452/2012 Of The Commissioner Of Income Tax Iii v. M/S. Soma Enterprises Ltd, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the appeal is dismissed. _____________________ K.J.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND
THE HON’BLE Ms. JUSTICE G. ROHINI
I.T.T.A. No.452 OF 2012
Date: 16.07.2013
Between:
The Commissioner of Income Tax-III,Hyderabad.
….Appellant
And
M/s. Soma Enterprises Ltd.,
Hyderabad.
…Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA
AND
THE HON’BLE Ms. JUSTICE G. ROHINI
I.T.T.A. No. 452 of 2012
ORDER:(Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
We have heard Sri B.Narasimha Sarma, learned counsel for theappellant and gone through the impugned judgment and order of thelearned Tribunal.
It appears that the learned Tribunal has decided the matter on factthat the assessee under took the relief operation in Gujarat earthwork and
therefore, necessary deduction, as permissible under law, is granted. Wedo not find any reason to interfere with the same.
Accordingly, the appeal is dismissed.
_____________________
K.J. SENGUPTA, CJ
Date: 16.07.2013KLP/ES
______________G. ROHINI, J
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