ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE
In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed
ITA 374/IND/2023[2018-19]Status: DisposedITAT Indore17 Oct 2024AY 2018-19
Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
Section 143(3)Section 147Section 148Section 80I
item has not
been accepted by the Hon’ble High Court in para 9 to 26 as
under:
“9. From a perusal of Section 4(2)(b) of the Act, it is clear that in respect of goods specified in Schedule-II(B), the tax would be levied @ 4