2020 (2) TMI 1323

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..... n of 15% - HELD THAT:- In view of the judgment and order passed by this Court in GUJARAT MARITIME BOARD [ 2020 (2) TMI 1322 - GUJARAT HIGH COURT] the substantial questions of law as proposed by the Revenue are answered against the Revenue and in favour of the assessee. - R/TAX APPEAL NO. 18 of 2020 - - - Dated:- 17-2-2020 - HONOURABLE MR.JUSTICE J.B.PARDIWALA And HONOURABLE MR. JUSTICE BHARGA .....

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..... tions 11 and 12 of the Act by invoking proviso to Section 2(15) r.w. Section 13(8) of the Act? (B) Whether on the facts and in the circumstances of the case, the Appellate Tribunal is justified in allowing the assessee's appeal without appreciating that Revenue has filed Tax Appeal No.408 of 2012 before this Hon'ble Court against the decision of the Appellate Tribunal restoring registra .....

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