CALYX CHEMICALS AND PHARMACEUTICALS LIMITED ,MUMBAI vs. INCOME TAX OFFICER CC 4 , THANE
In the result, the appeal of the assessee is allowed
ITA 2500/MUM/2024[2013-14]Status: DisposedITAT Mumbai04 Aug 2025AY 2013-14
Bench: Shri Sandeep Gosain & Shri Prabhash Shankarcalyx Chemicals & V/S. Income Tax Officer, Pharmaceuticals Limited, बनाम Centre Circle – 4, Thane, 1408, 14Th Floor, Real Tech Maharashtra Park, Sector – 30A, Vashi, Navi Mumbai - 400 703, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcc1457B Appellant/अपीलार्थी .. Respondent/प्रतिवादी
For Appellant: Shri Narayan Atal, ARFor Respondent: Mr. Virabhadra S. Mahajan (Sr. DR)
Section 133ASection 147Section 148Section 37
such situation by lending circular under Rules or by way of an Amendment in the Income Tax Act, 1961, in line with the section 44(6) of the Maharashtra Value Added Tax, Act, 2002, which provides as under;
"44. Special provision regarding liability to pay tax in certain cases:
(6
