The Commissioner Of Income Tax v. M/S. Hygenic Research Institute
High Court
02 Jul 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax v. M/S. Hygenic Research Institute
Date of order
02 Jul 2008
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax v. M/S. Hygenic Research Institute, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Issue: The question of law framed is as under : "Whether on the facts and in the circumstances of the case and in law, the learned Tribunal was not correct in holding that sales tax and excise duty ought not to be included in the total turnover while working out the deduction u/s.
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 JUDICATURE AT BOMBAY
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 134 OF 2008
The Commissioner of Income Tax ... Appellant
Versus
M/s. Hygenic Research Institute ... Respondent
Mr. B.M.Chatterjee with Mrs.Poonam Bhosale for the
Appellant.
CORAM: F.I.REBELLO&K.U.CHANDIWAL,JJ.DATED: JULY 02, 2008
CORAM: F.I.
K.U.CHANDIWAL,JJ.
DATED: JULY 02, 2008
P.C.
P.C.
. The question of law framed is as under :
"Whether on the facts and in the
circumstances of the case and in law, the
learned Tribunal was not correct in holding
that sales tax and excise duty ought not to
be included in the total turnover while
working out the deduction u/s. 80 HHC?"
. The said question is answered in favour of the
Assessee by the Supreme Court in the case of Laxmi
Mills 290 ITR 667 and in the case of Cata Pharma 292
ITR 641. For the said reasons, appeal dismissed.
(K.U.CHANDIWAL, J.)
(K.U.CHANDIWAL, J.)(F.I.REBELLO, J.)
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