The Commissioner Of Income Tax – Ii, Mumbai v. Pcs Technologies Limited
High Court
16 Jun 2009 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax – Ii, Mumbai v. Pcs Technologies Limited
Date of order
16 Jun 2009
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax – Ii, Mumbai v. Pcs Technologies Limited, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
AGK
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.500 OF 2009
The Commissioner of Income Tax – II, Mumbai
..Appellant.
Versus
PCS Technologies Limited
..Respondent.
Mr.Vimal Gupta for the appellant.
None for the respondent.
CORAM : V.C. DAGA &J.P. DEVADHAR, JJ.
DATE : 16[th] JUNE, 2009
P.C. :
1.Heard learned counsel for the revenue. The question sought to be raised revolve around findings of fact recorded by the tribunal that the rebate accruing on CPU purchased for its advertisement is nothing but a part of manufacturing activity. In that view of the matter, we see no substantial question of law arising out of the order of the tribunal. The appeal is, therefore, dismissed with no order as to costs.
(J.P. Devadhar, J.)
(V.C. Daga, J.)
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