SBS BIOTECH UNIT II,SIRMOUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH
In the result, the appeal of the assessee is allowed
ITA 413/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Feb 2025AY 2017-18
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Abhishek Pal Garg, DR
Section 143(1)Section 143(2)Section 147Section 148Section 263Section 801CSection 80I
frustrate it."
b) Broach Distt. Cooperative Cotton Sales Ginning & Pressing Society Ltd. v.
CTT [1989] 177 ITR 418 (SC)
"The object of section 81(1) was to encourage and promote the growth of co- operative societles, and, consequently, a liberal construction must be given to the operation of that provision
