(Rohinton Fali Nariman and Indu Malhotra, JJ.)
Principal Commissioner of Income Tax I _________________ Petitioner
v.
M/s. Goenka Jewellers 401 Panchratna MSB Ka Rasta Jaipur _________________________________________________ Respondent
Special Leave Petition (Civil) Diary No(s). 20965/2018, decided on July 6, 2018
(For Admission and I.R. and IA No. 82768/2018-Condonation of Delay in Filing)
With
Diary No. 22666 of 2018 (IA No. 86250 of 2018-c/delay in filing SLP)
The Order of the court was delivered by
Order
1. Heard learned counsel for the petitioner.
2. Delay condoned.
3. We do not find any merit in these petitions. The Special Leave Petitions are, accordingly, dismissed. However, the question of law as to Section 10 AA of the Income-Tax Act not referring to trading but only manufacture as a service is left open.
4. Pending applications, if any, shall stand disposed of.
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