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THE COMMISSIONER OF INCOME TAX, PATIALA versus M/S GROZ BACKERT ASIA LIMITED, CHANDIGAR

High Court of Punjab and Haryana, Chandigarh

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The Commissioner of Income Tax, Patiala v. M/s Groz Backert Asia Limited, Chandigar - ITA-266-2003 [2006] RD-P&H 7952 (28 September 2006)

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No.266 of 2003

Date of decision:12.10.2006

The Commissioner of Income Tax, Patiala

....Appellant

versus

M/s Groz Backert Asia Limited, Chandigarh ....Respondent

CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL
HON'BLE MR. JUSTICE RAJESH BINDAL

Present: Dr. N.L.Sharda, Advocate, for the appellant.

Ms.Radhika Suri, Advocate, for the respondent.

ORDER:

1. This appeal has been preferred by the revenue against the order of the Income Tax Appellate Tribunal, Chandigarh Bench 'A', Chandigarh (in short, 'the ITAT') dated 13.5.2003 in ITA No.99/Chandi/96, in respect of assessment year 1992-93, proposing following substantial questions of law:-

"1. Whether on the facts and in the circumstances of the case, the ITAT was right in law in holding that the expenditure incurred on foreign travelling was a revenue expenditure?

2. Whether on the facts and in the circumstances of the case, the ITAT was right in law in holding that the value of the finished goods in the closing stock would not include Central Excise Duty

components?"

2. In view of our judgment rendered today in ITA No.2 of 2004 (The Commissioner of Income tax, Patiala v. M/s Groz Backert Asia Limited Chandigarh), this appeal is also dismissed.

(Adarsh Kumar Goel)

Judge

October 12, 2006 (Rajesh Bindal)

'gs' Judge


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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