In Itxa/1772/2011 Of The Commissioner Of Income Tax-25 v. M/S. Raviraj Construction Co. (Royal), the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: In this view of the matter, since the questions raised are covered against the revenue, the appeal is dismissed with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (LOD) NO.358 OF 2011
The Commissioner of Income Tax
..Appellant.
V/s.
M/s. Raviraj Construction Co...Respondent.
Ms. Suchitra Kamble for the appellant.
None for the respondent.
CORAM : J.P. DEVADHAR AND A.A.SAYED, JJ.
DATED : 19TH JULY, 2011
P.C. :-
The Tribunal has dismissed the appeal filed by the revenue by relying upon the Special Bench decision of the ITAT in the case of Brahma Associates V/s. JCIT reported in 119 ITD 255. The said decision has been upheld by this Court by the judgment reported in (2011) 333 ITR 289 (Bom) [CIT V/s. Brahma Associates]. In this view of the matter, since the questions raised are covered against the revenue, the appeal is dismissed with no order as to costs.
(A.A. SAYED, J.)
(J.P. DEVADHAR, J.)
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