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Definition of export turnover given in Explanation 2 to sec. 10A excludes freight & insurance
Case Law Details
- Case Name
- CIT Vs. Gem Plus Jewellery India Ltd. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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HIGH COURT OF BOMBAY,
CIT Vs. Gem Plus Jewellery India Ltd.
APPEAL NO: ITA No. 2426 of 2009,
233 CTR 248 (Bombay HC), (2011) 330 ITR 175 (Bom.), [2010] 194 Taxman 192 (Bom.)
DECIDED ON June 23, 2010
ORAL JUDGMENT
(Per. DR.D.Y.CHANDRACHUD, J.) :
1. Admit. On the request of counsel for the Revenue and counsel for the assessee, the appeal is taken up for final hearing.
2. This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 pertains to Assessment Year 200304 and the following questions of law have been formulated in support of the appeal :
“a. W...
