The Commissioner Of Income Tax, Faridabad v. M/S Gurunanak Engineering Services ©
High Court
14 May 2015 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
The Commissioner Of Income Tax, Faridabad v. M/S Gurunanak Engineering Services ©
Date of order
14 May 2015
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax, Faridabad v. M/S Gurunanak Engineering Services ©, the High Court (2015) dismissed the appeal. The decision went in favour of the assessee.
Decision: 4.The appeal is accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH.
ITA4062014Date of decision:1405.2015
The Commissioner of Income Tax, Faridabad
..Appellant
Versus
M/s Gurunanak Engineering Services ©
...Respondent
CORAMHONBLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICEHON5BLE MR. JUSTICE G.S. SAANDHAWALI
Present: Mr. Tajender K. Joshi, Advocate,
for the appellant.
ee
S.J. VAZIFDAR, A.C.J. (QRAL)
This is an appeal against the order of the Income Tax Appellate|
Tribunal dated 14.03.2014.
2.A Division Bench of this Court by an order and judgement dated|07.10.2014 inCommissioner of Income Tax, Faridabad Vs M/s ForemostInternational Pvt. Ltd.held that the amendment to Section 40(a)(ia) which|came into effect on 01.04.2010 by Finance Act, 2010 is retrospective. Thus,in any event, there was no contravention of the provisions of Section40(a)(ia) of the Act by the assessee-respondent.
3.The question of law sought to be raised in the appeal is, therefore,answered against the appellant.
4.The appeal is accordingly dismissed.
14.05.2015Amodh
(S.J. VAZIFDAR)ACTING CHIEF JUSTICE
(G.S. SANDHAWALIA) |JUDGE|
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