The Commissioner of Income-tax-I, Ahmedabad v. Cadila Healthcare Ltd
[Citation -2015-LL-1013-38]
Citation | 2015-LL-1013-38 |
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Appellant Name | The Commissioner of Income-tax-I, Ahmedabad |
Respondent Name | Cadila Healthcare Ltd. |
Court | SUPREME COURT |
Relevant Act | Income-tax |
Date of Order | 13/10/2015 |
Judgment | View Judgment |
Keyword Tags | weighted deduction |
Bot Summary: | The appeals are disposed of in terms of the signed order. The revenue aggrieved by the refusal of the High Court to frame certain questions of law for consideration in the appeal(s) filed by it before the High Court under Section 260A of the Income Tax Act, 1961 has filed the instant appeals. 2 The questions refused to be framed by the High Court are substantially similar and the following questions in the appeal arising out of Special Leave Petition No.770 of 2015 will be illustrative of the questions in the other two appeals arising out of Special Leave Petition No. 771 of 2015 and Special Leave Petition No....CC No. 7684 of 2014. It is our considered view that the three questions extracted are substantial questions of law which needed to be heard in the appeal(s) filed by the revenue. In expressing the above view, we should not be understood to have expressed any opinion on the merits of the contentions raised on the questions extracted above. We accordingly allow these appeals and request the High Court to hear the aforesaid three questions of law in the appeal(s) filed by the revenue along with the questions of law formulated by it in the appeal(s). All the appeals shall stand answered and disposed of in the above terms. |