The Commissioner Of Income Tax-3 v. M/S Vinyl Chemicals (India) Ltd
High Court
30 Jun 2011 In favour of: Revenue
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The Commissioner Of Income Tax-3 v. M/S Vinyl Chemicals (India) Ltd
Date of order
30 Jun 2011
Assessment year(s)
—
Outcome
Allowed
Case summary
In The Commissioner Of Income Tax-3 v. M/S Vinyl Chemicals (India) Ltd, the High Court (2011) allowed the appeal. The decision went in favour of the Revenue.
Decision: Hence, the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.3604 OF 2010
The Commissioner of Income Tax-3....Appellant.Mumbai.
Vs.
M/s Vinyl Chemicals (India) Ltd.
....Respondent
Mr. Vimal Gupta, Advocate for Appellant.Mr. Jas Sanghavi i/by PDS Legal for respondent.
CORAM : J.P. DEVADHAR ANDSMT. R.P. SONDURBALDOTA, JJ.DATE : 30TH JUNE, 2011.
P.C.
In this case, the Tribunal has allowed the claim of the assessee for deduction of the amount on account of club membership fees paid by the assessee by following judgment of this court in the case of Otis Elevator Co. (India) Ltd. vs. Commissioner of Income-Tax, reported in 195 I.T.R. 682, Bombay. In our opinion, no case is made out to interfere with the view taken by Tribunal. Hence, the appeal is dismissed.
( SMT. R.P. SONDURBALDOTA, J. )
(J.P. DEVADHAR, J.)
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