SUN PHARMA LABORATORIES LIMITED,VADODARA vs. THE DCIT, CIRCLE-2(1)(1), VADODARA
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Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:
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These cross appeals, one by the assessee and the other by the Revenue, arise out of the order dated 01.08.2024 passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi ["Ld. CIT(A)" in short] under section 250 of the Income-tax Act, 1961 ["the Act" in short] for Assessment Year 2016-17. 2. Since both the appeals emanate from the same appellate order, involve common facts and interconnected issues, they were heard together and
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