TAXAP/248/2012

NEUTRAL CITATION C/TAXAP/248/2012 CAV JUDGMENT DATED: 13/11/2025 2025:GUJHC:65488-DB Reserved On : 15/10/2025 Pronounced On : 13/11/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 248 of 2012 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✓ ========================================================== NIKO RESOURCES LTD Versus ASSISTANT COMMISSIONER OF INCOME TAX - CIRCLE - 6 ========================================================== Appearance: MR BS SOPARKAR FOR MRS SWATI SOPARKAR(870) for the Appellant(s) No. 1 KARAN G SANGHANI(7945) for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. B.S. Soparkar for the appellant and learned Senior Standing Counsel Mr. Karan G. Uploaded by () on Downloaded on : Sat Jul 04 23:28:59 IST 2026 NEUTRAL CITATION C/TAXAP/248/2012 CAV JUDGMENT DATED: 13/11/2025 2025:GUJHC:65488-DB