The Commissioner Of Income Tax-8 v. M/S.natural Gems Ltd
High Court
08 Aug 2008 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax-8 v. M/S.natural Gems Ltd
Date of order
08 Aug 2008
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax-8 v. M/S.natural Gems Ltd, the High Court (2008) decided the matter.
Decision: Hence, the appeal is rejected.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
1
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.297 OF 2008
The Commissioner of Income Tax-8...Appellant
vs.
M/s.Natural Gems Ltd....Respondent.---
Mr.Suresh Kumar, for appellant.Mr.S.S.Jinsiwala, for Respondent.
CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ.
DATED: 8[th] August, 2008.
P.C.:-
1.Heard the learned Counsel appearing for
appellant. It is clear from the order of the tribunalas also the order passed by the appellate authoritythat both the authorities have considered theactivities carried out by the assessee and has
recorded the finding of fact that the activitiesamounts to manufacturing. This is a finding of factsbased on the material on record. No question of lawarises. Hence, the appeal is rejected.
(D.K.DESHMUKH, J.)
(J.P.DEVADHAR, J.)
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