REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF INCOME TAX Appellant

V/S

VIJAY SOLVEX LTD. Respondents

Referred Judgements :-

COMMISSIONER OF THE INCOME TAX III VS. S K G ENGINEERING PVT LTD [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. AMOD STAMPING [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. LUCKY LABORATORIES LTD [REFERRED TO]
J P TOBACCO PRODUCTS PRVATE LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. PRAKASH CHANDRA BASANT KUMAR [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. NIMA SPECIFIC FAMILY TRUST [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. CHOKSHI CONTACTS PRIVATE LIMITED [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ROCHI RAM AND SONS [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. S.B. OIL INDUSTRIES (P) LTD. [REFERRED TO]

JUDGEMENT

(1.) THIS Income Tax Appeal, preferred by the Commissioner of Income Tax, Alwar against the order of the Income Tax Appellate Tribunal, Jaipur Bench, Jaipur dated 07.09.2005, was admitted on the substantial question of law, as follows: -

(2.) THE question of law has since been decided by Hon'ble Supreme Court in Joint Commissioner of Income -Tax Vs. Mandideep Eng. and Pkg. Ind. P. Ltd., : (2007) 292 ITR 1 (SC). The Supreme Court in its short judgment dated 12.04.2006, held as follows: -

(3.) THE question is thus, found to be covered by the aforesaid judgment of the Supreme Court, and is accordingly decided in favour of the assessee and against the Department.

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COMMISSIONER OF INCOME TAX Vs. VIJAY SOLVEX LTD.

Referred Judgements :-

JUDGEMENT

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