The Commissioner Of Income Tax v. M/S.mds Switchgear Pvt. Ltd
High Court
01 Jul 2009 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax v. M/S.mds Switchgear Pvt. Ltd
Date of order
01 Jul 2009
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax v. M/S.mds Switchgear Pvt. Ltd, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed in limine with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
bgp
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.798 OF 2009
The Commissioner of Income Tax
Vs.
M/s.MDS Switchgear Pvt. Ltd.
..Appellant
..Respondent
Ms.Suchitra Kamble for appellant.
Ms.V.B.Patel for respondent.
CORAM :- V.C.DAGA &
J.P.DEVADHAR,JJ. 1ST JULY, 2009
DATE :
P.C.
Heard learned Counsel for the parties.
The question sought to be raised in the appeal is squarely covered by the order of this Court passed on 15[th] April, 2009 in ITXA No.198 of 2009 in the case of CIT Vs. M/s.Bajaj Hindustan Ltd., whereby it was observed that subject provision came on Statute Book with effect from 1[st] June, 2003, consequent upon, the provision did not have retrospective effect. In this view of the matter, we see no substantial question of law in the appeal. The appeal is, therefore, dismissed in limine with no order as to costs.
(J.P.DEVADHAR,J.)
(V.C.DAGA,J.)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue