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| The Tax Publishers2020 TaxPub(DT) 5495 (SC) INCOME TAX ACT, 1961
Section 261 Section 70 Section 10B
Department preferred SLP to appeal against the judgment of Bombay High Court in CIT v. Ganesh Polychem Ltd. [IT Appeal No. 2302 of 2011, dt. 28-2-2013] : 2020 TaxPub(DT) 5494 (Bom-HC), whereby the High Court held that issue was concluded in favour of the assessee and against the revenue by the decision of Court in assessee's own case being CIT v. Ganesh Polychem Ltd. [ITA No. 083 of 2012, dt. 25-2-2013. Following the same, appeal of revenue was dismissed, the Supreme Court dismissed the SLP, however, leaving question of law open.
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Appeal (Supreme Court) - Special leave petition - Loss - Set-off--Brought forward unabsorbed depreciation and losses
Department preferred SLP to appeal against the judgment of Bombay High Court in CIT v. Ganesh Polychem Ltd. [IT Appeal No. 2302 of 2011, dt. 28-2-2013] : 2020 TaxPub(DT) 5494 (Bom-HC), whereby the High Court held that issue was concluded in favour of the assessee and against the revenue by the decision of court in assessee's own case being CIT v. Ganesh Polychem Ltd. [ITA No. 2083 of 2012, dt. 25-2-2013. Following the same, appeal of revenue was dismissed. Held: The special leave petition and pending applications were dismissed as withdrawn, leaving question of law open.
REFERRED :
FAVOUR : SLP dismissed.
A.Y. :
IN THE SUPREME COURT OF INDIA
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