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Revision of Return on cancellation of Incentive Shceme by Government is valid
Case Law Details
- Case Name
- Commissioner of Income Tax Vs Gujarat Industrial Development Corporation & 1 (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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HIGH COURT OF GUJARAT
Commissioner of Income-tax
versus
Gujarat Industrial Development Corpn.
TAX APPEAL NO. 491 of 2012
Date of Pronouncement – 18.12.2012
ORDER
Ms. Sonia Gokani, J.
Following is the substantial question of law proposed for our consideration in the present Tax Appeal preferred by the Revenue under Section 260A of the Income Tax Act [“Act” short] against the order of the Income Tax Appellate Tribunal (“ITAT” for short) for A.Y 20004-2005 :-
[A] Whether on the facts and circumstances of the case, the Hon’ble Tribunal was right in law in accep...





Revision of Return on cancellation of Incentive Scheme by Government is valid.