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| The Tax Publishers2019 TaxPub(DT) 6909 (SC) INCOME TAX ACT, 1961
Section 261 Section 80-IB
Where the department preferred SLP to appeal against the judgment of Bombay High Court in Pr. CIT v. Eltek SGS (P) Ltd. [ITA No. 33/2019, dt. 18-1-2019] : (2019) 412 ITR 0041 (Bom) : 2019 TaxPub(DT) 936 (Bom-HC), whereby the High Court held that it is far too well settled that the duty of AO is to apply the law in the given facts regardless of the position of revenue or the assessee in the course of proceedings, therefore, no substantial question of law arose for consideration, the Supreme Court dismissed the SLP on ground of low tax effect.
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Appeal (Supreme Court) - Special leave petition - Deduction under section 80-IB - Low tax effect
Department preferred SLP to appeal against the judgment of Bombay High Court in Pr. CIT v. Eltek SGS (P) Ltd. [ITA No. 33/2019, dt. 18-1-2019] : (2019) 412 ITR 0041 (Bom) : 2019 TaxPub(DT) 936 (Bom-HC), whereby the High Court held that it is far too well settled that the duty of AO is to apply the law in the given facts regardless of the position of revenue or the assessee in the course of proceedings, therefore, no substantial question of law arose for consideration.Held: The Supreme Court dismissed the SLP on ground of low tax effect.
REFERRED :
FAVOUR : SLP dismissed.
A.Y. :
IN THE SUPREME COURT OF INDIA
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