TMI Blog2015 (4) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... motive? - Held that:- The issue involved in the present Tax Appeal and the proposed substantial questions of law in the present Tax Appeal is squarely covered against the revenue in view of the decision of the Division Bench of this Court in the case of General Motors India P. Ltd. Vs. Deputy Commissioner of Income-tax reported in [2012 (8) TMI 714 - GUJARAT HIGH COURT] as well as another decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shah) 1. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Income Tax Appellate Tribunal A Bench, Ahmedabad (hereinafter referred to as the Tribunal ) dated 18/07/2014 in ITA No.2549/Ahd/2013 for the Assessment Year 2010-11 by which the learned Tribunal has relying upon the decision of the Division Bench of this Court in the case of Sar Infracon P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50/- is not taxable in the hands of the assessee? (B) Whether on the facts and circumstances of the case and in law, the ITAT has failed to consider the findings of the AO and the CIT(A) that the funds remained unutilized by the appellant and were parked in fixed deposits in assessee s own name on long term basis and interest income which accrued out of such long term parking has not been discl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue involved in the present Tax Appeal and the proposed substantial questions of law in the present Tax Appeal is squarely covered against the revenue in view of the decision of the Division Bench of this Court in the case of General Motors India P. Ltd. Vs. Deputy Commissioner of Income-tax reported in [2013] 354 ITR 244 (Guj) as well as another decision of this Court in the case of Sar Infracon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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