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Commissioner of Income Tax-Central, (Now, Principal Commissioner of Income-Tax-II) Versus Antiquariat

2016 (11) TMI 1185 - RAJASTHAN HIGH COURT

Deduction u/S 80HHC on counter sales made to foreign tourists - Held that:- Substantial question of law which was framed by this court while admitting the appeal has been decided in Commissioner of Income Tax-I Versus M/s. Gem Plaza [2015 (3) TMI 102 .....

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n of law framed by this court pertaining to 'bogus purchases'- Held that:- As already observed by us, while admitting the appeal this court considered it appropriate to frame the substantial question of law, referred to above, vide order dt.21.03.201 .....

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by this court, is no more res integra in the light of the judgment, referred to while disposing of the present appeal, we find no apparent error in the order passed by us dt.07.08.2015 which may call for entertaining the instant review application. - .....

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tantial question of law has been framed by the court vide order dt.21.03.2012:- "Whether on the facts and circumstances of the case, the Tribunal was justified in allowing deduction u/S 80HHC to the assessee on counter sales of ₹ 7,69,23,2 .....

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w which was framed by this court while admitting the appeal has been decided vide judgment dt.16.02.2015 in D.B.Income Tax Appeal No.359/2005 and this question certainly remains no more res integra. The present review application has been filed as th .....

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vant for the purpose, which read ad infra:- "iii) Whether the Tribunal was justified in holding the purchases of ₹ 78,60,066/- made by the assessee from various parties as genuine ignoring the fact that neither the seller was produced for .....

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ount of commission paid for obtaining bogus bills, ignoring the fact that CIT (A) before deleting the said addition has not at all discussed the said issue?" Counsel submits that if the matter would have been heard on merits, he would have made .....

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