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Cit Vs. Electro Controls

Court : Gujarat

Appellant : Cit

Respondent : Electro Controls

Subject : Direct Taxation

Reported in : [2002]123TAXMAN824(Guj)

M.S. Shah, J. In this reference at the instance of the revenue, the following question has been referred for our opinion in respect of the assessment year 1984-85:'Whether the Appellate Tribunal is right in law and...

Commissioner of Income-tax Vs. Electro Controls

Court : Gujarat

Appellant : Commissioner of Income-tax

Respondent : Electro Controls

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43B

Reported in : [2003]259ITR624(Guj)

M.S. Shah, J.1. In this reference at the instance of the Revenue, the following question has been, referred for our opinion in respect of the assessment year 1984-85 :'Whether the Appellate Tribunal is right in law...