In The Commissioner Of Income Tax v. Saj Test Plant Private Limited, the High Court (2009) decided the matter.
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.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO.163 OF 2008
The Commissioner of Income Tax..Appellant.
Versus
SAJ Test Plant Private Limited..Respondent.
Mr.Vimal Gupta for the appellant.Mr.S.N. Inamdar for the respondent.
P.C. :
1.Heard learned counsel for the revenue. He fairly states that the issue sought to be raised in this appeal is squarely covered against the revenue in view of the judgment of this Court in the case of Commissioner of Income Tax V/s. Associated Cables P.Limitedreported in [2006] 286 ITR 596 (Bom).
2.In this view of the matter, no substantial question of law is involved in this appeal. The appeal is therefore dismissed with no order as to costs.
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