ELLORA TIMES PVT.LTD. vs DY.COMMR.OF INCOME TAX,RAJKOT — C.A. No. 2923/2007
Case under Section III-B. Status: Disposed.
CNR: SCIN010277802006
Filing Date
30-Oct-2006
Registration No
C.A. No. 2923/2007
Diary Number
27780/2006
Order Date
09-Jul-2007
Document Type
ROP - of Main Case
Disposal Type
Disposed Off
Last updated 01-Jul-2026
Acts & Sections
Petitioner(s)
-
1.ELLORA TIMES PVT.LTD.
Adv. BHARGAVA V. DESAI
Respondent(s)
-
1.DY.COMMR.OF INCOME TAX,RAJKOT
Case History
Summary of C.A. No. 002923/2007 - Ellora Times Pvt. Ltd. v. Dy. Commissioner of Income Tax, Rajkot The Supreme Court granted leave and partially allowed Ellora Times Pvt. Ltd.'s appeal against the High Court's dismissal. The Court found that three of the four substantial questions of law raised (regarding section 80IA deductions for rent income/trading profits/calculator sales, interpretation of Schedule 11 Entry 22 for electronic devices, and deemed dividend calculation under section 2(22)(e)) warranted consideration. The Court set aside the High Court's order and restored the appeal to the High Court for merit-based decision on these three questions, while dismissing question one regarding export incentive deductions as not raising a substantial question of law. This case analysis is maintained by casestatus.in based on publicly available court records.
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