Rp/211/2011 Of The Commissioner Of Income Tax,Cochin v. M/S.swift Link (P) Ltd

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR &THE HONOURABLE MR.JUSTICE. P.S.GOPINATHAN THURSDAY, THE 27TH DAY OF SEPTEMBER 2012/5TH ASWINA 1934 RP.No. 211 of 2011 ( ) IN ITA/1392/2009 ---------------------------------------- AGAINST THE JUDGMENT IN ITA.1392/2009 DATED 22-03-2010 REVIEW PETITIONER(S)/APPELLANT IN ITA: ------------------------------------- THE COMMISSIONER OF INCOME TAX,COCHIN BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S)/RESPONDENT: ------------------------- M/S.SWIFT LINK (P) LTD. CSEZ,KAKKANADU, ERNAKULAM-30. RR BY ADV. SRI.T.M.SREEDHARAN (SR.) BY ADV. SRI.V.P.NARAYANAN THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 27-09-2012, ALONGWITH RP.59/2011, 246/2011, RP. 247/2011, THE COURT ON THE SAME DAY PASSED THEFOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. ````````````````````````````````````````````````````````````` R.P. Nos.59, 211, 246 & 247 of 2011 `````````````````````````````````````````````````````````````Dated this the 27[th] day of September, 2012 Ramachandran Nair, J. O R D E R~ ~ ~ ~ ~ ~ Heard the Standing Counsel for the reviewpetitioners and also Sri.T.M.Sreedharan, Senior Counselappearing for the respondent in all the cases. 2.We do not find any mistake in the judgment becauseit is only a matter of interpretation of turnover under Section 10Aof the IT Act. Respondent's counsel also produced judgment ofthis Court in ITA No.150/2010 in the case of Sun Fibre OpticsPrivate Limited, wherein, we have decided the same issue infavour of the respondent. We do not find any mistake in thejudgment warranting interference. Consequently, Review Petitions are dismissed. Sd/- (C.N.RAMACHANDRAN NAIR, JUSTICE) Sd/-(P.S.GOPINATHAN, JUDGE)