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Incentive for promotion of capital investment is capital receipt
Case Law Details
- Case Name
- Commissioner of Income Tax Vs Birla VXL Ltd. (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
Birla VXL Ltd.
Tax Appeal Nos. 316 to 318 of 2012
Date of Pronouncement – 12.02.2013
ORDER
Akil Kureshi, J.
These Tax Appeals filed by the Revenue arise out of the common background. We may notice facts as arising in Tax Appeal No. 316 of 2012.
2. For the Assessment Year 1991-92, Revenue challenged the judgment and order of the Income Tax Appellate Tribunal dated 4th November 2011. Following question has been presented for our consideration :-
“Whether in the circumstances and the facts of the case and in law, the Appellat...
