TMI Blog2015 (11) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... tries Ltd reported in (2013 (10) TMI 324 - SUPREME COURT). Accordingly, the Question as framed is answered in negative in favour of the appellant-assesee and against the revenue. Computation deduction u/s 801 and 801A - Held that:- Appellant very fairly states that the issue arising herein stand concluded against the appellant-assessee by the decision of this Court in Plastiblends India Ltd ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 'the Act') challenges the order dated 5th April 2013 passed by the Income Tax Appellate Tribunal (for short 'the Tribunal'). The impugned order is in respect of Assessment year 1994-95. 2. Appeal is admitted on following substantial questions of law: 1. Whether on the facts and circumstances of the case, the Tribunal was right in law in holding that the alleged income fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assets even though no claim was made by the Appellant in respect of the same? 3. As the issue is within a very narrow compass and according to the counsel for the parties the issue is covered by the decisions of Courts, the Appeal is taken up for final disposal at this request. 4. Regarding Question no.1 learned counsel for the parties are agreed that the issue raised herein stands conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant states that the issue raised herein stand concluded in favour of the appellant-assessee by the decision of the Gujarat High Court in the appellant's own case being JCIT vs. United Phosphorous Limited (Tax Appeal No.2 of 2002) decided on 17th November, 2014. Therefore, on the last occasion when the Appeal had come up for hearing and admission on 30th September, 2015 we had asked learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
