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GUJARAT HIGH COURT
D.A. MEHTA, Z.K. SAIYED, JJ
ASST. C.I.T. – Appellant
Versus
SHANTI DYEING & FINISHING WORK – Respondent


Advocates:
For the Appellants/Petitioners: MRS MM BHATT for MR MANISH R BHATT

Table of Content
1. issue of whether bank guarantee counts as payment. (Para 1 , 2)
2. court's conclusion on payment nature. (Para 4)
3. final ruling and order of appeal. (Para 5)

JUDGEMENT

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No.86 of 2000 For Approval and Signature:

    HONOURABLE MR.JUSTICE D.A.MEHTA Sd/- HONOURABLE MR.JUSTICE Z.K.SAIYED Sd/- ==================================================== 1 Whether Reporters of Local Papers may be allowed to see the judgment ? NO 2 To be referred to the Reporter or not ? NO 3 Whether their Lordships wish to see the fair copy of the judgment ? NO 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? NO 5 Whether it is to be circulated to the civil judge ? NO ==================================================== ASST. C.I.T. - Appellant(s) Versus SHANTI DYEING & FINISHING WORK - Opponent(s) ==================================================== Appearance :
    MRS MM BHATT for MR MANISH R BHATT for the Appellant SERVED BY RPAD - (N) for Opponent(s) : 1, ==================================================== CORAM : HONOURABLE

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