M/S. Dabur India Ltd., New Delhi vs. Addl.CIT, New Delhi
In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes
ITA 6525/DEL/2014[2008-09]Status: DisposedITAT Delhi18 Feb 2021AY 2008-09
Bench: Shri R.K. Panda & Ms Suchitra Kamble
For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E
…bstantial question of law is the sine qua non for the exercise of the jurisdiction under the amended Section 100 of the Code. [See Kshitish Chandra Purkait Vs. Santosh Kumar Purkait & Ors., (1997) 5 SCC 438, Panchugopal Barua Vs. Umesh Chandra Goswami, (1997) 4 SCC 713 and Kondila Dagadu Kadam Vs. Savitribai Sopan Gujar & Ors., (1999) 3 SCC 722]. ” 65. He submitted that the Hon’ble Supreme Court, thus, categorically held that “existence of substantial question of law is the sine qua non for the exercise of the jurisdiction under the amended Section 100 of the Code”, meaning thereby that unless substantial questi…