Supreme Court (SC) dismisses Special Leave Petition (SLP) in the case of CIT Vs. Gujarat Narmada Valley Fertilizers Company Ltd. filed against decision of Gujarat High Court which upheld the order of Income Tax Appellate Tribunal holding that disallowance under section 40(a)(ia) of the Income-tax Act, 1961 is not justified on reimbursement of expenses to C & F and consignment agents.
SUPREME COURT OF INDIA
COMMISSIONER OF INCOME TAX
vs.
GUJARAT NARMADA VALLEY FERTILIZERS CO LTD
Date of Pronouncement – 17th January, 2014
ANIL R. DAVE & JAGDISH SINGH KHEHAR,
JJ. TA No.315/2013 (CC 175/2014)
Counsel appeared
R.P. Bhatt, D.L. Chidananda, Purnima Bhat, Anil Katiyar, Advs. for the Petitioner
ORDER
Delay condoned. The Special Leave Petition is dismissed.
NF
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