In The Commissioner Of Income Tax (Exemptions v. Kandla Port Trust, the High Court (2019) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/CIVIL APPLICATION NO. 1413 of 2019
In F/TAX APPEAL NO. 14575 of 2019
==========================================================THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) VersusKANDLA PORT TRUST
==========================================================
Appearance:MRS MAUNA M BHATT(174) for the Applicant(s) No. 1RULE SERVED BY DS(65) for the Respondent(s) No. 1==========================================================
CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALAandHONOURABLE MR.JUSTICE A.C. RAO
Date : 24/06/2019
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)
Having heard the learned counsel appearing for the applicant and having considered the averments made in this application, the Civil Application is allowed. The delay of 12 days in preferring the Tax Appeal is hereby condoned. The Civil Application is disposed of. Rule is made absolute.
RAFIK
Sd/-
(J. B. PARDIWALA, J)
Sd/-
(A. C. RAO, J)
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