The Commissioner Of Income Tax v. Shri. Vinayak Shirodkar
High Court
05 May 2008 In favour of: Assessee
Forum / Bench
High Court · hcbgoa
Parties
The Commissioner Of Income Tax v. Shri. Vinayak Shirodkar
Date of order
05 May 2008
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax v. Shri. Vinayak Shirodkar, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed.
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 BOMBAY AT GOA
TAX APPEAL NO. 47 OF 2008
THE COMMISSIONER OF INCOME TAX Versus
SHRI. VINAYAK SHIRODKAR
... Appellant
... Respondent
Mr. S. R. Rivankar, Advocate for the appellant.Mr. Sudin Usgaonkar, Advocate for the respondent.
P.C.
-Coram:S.A. BOBDE &N. A. BRITTO, JJ.-Date:5th May, 2008
The questions of law urged by the learned Counsel for theappellant are pure questions of facts, in that, they raise a dispute aboutwhether the machinery was new and, therefore, whether condition No.(ii)is fulfilled. The other question namely question (B) in para 5 depends onthe answer to first question. The appeal is, therefore, dismissed.
S.A. BOBDE, J.
ssm.
N. A. BRITTO, J.
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