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2019 (7) TMI 1255 - GUJARAT HIGH COURTDisallowance of deduction u/s.36(1) (va) r.w.s. 2(24)(x) - HELD THAT:- The question of law proposed in the present appeal is squarely covered by the DECO MICA LIMITED VERSUS DEPUTY COMMISSIONER OF INCOME TAX [2018 (10) TMI 1696 - GUJARAT HIGH COURT]. In such circumstances referred to above, this appeal, at this stage, is dismissed. However, if the Supreme Court reverses the judgement in the case of CIT vs. GSRTC [2014 (1) TMI 502 - GUJARAT HIGH COURT] it would be open for the appellant to revive this appeal by filing an application for such purpose within three months from the date of the judgement. Appeal stands disposed of accordingly.
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