Section 3(29) — 3 judgments | BharatTax

ALCON LABORATORIES (INDIA) PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

In the result, the appeal by the assessee is partly allowed

ITA 224/BANG/2021[2016-17]Status: DisposedITAT Bangalore19 Dec 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Percy Pardiwala, Sr. CounselFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

settled proposition that regulations are covered under the definition of law'. The definition in General Clauses Act, 1897 defines 'Indian law under section 3(29) to mean any Act, Ordinance, Regulation, Me, order, bye-law or other instrument which before the commencement of the Constitution had the force

M/S ALCON LABORATORIES INDIA PRIVATE LIMITED ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), BANGALORE

In the result, the appeals filed by the assessee in IT(TP)A No

ITA 3376/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Nov 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R

Section 143(3)

settled proposition that regulations iii. are covered under the definition of 'law'. The definition in General Clauses Act, 1897 defines 'Indian law' under section 3(29) to mean any Act, Ordinance, Regulation, rule, order, bye- law or other instrument which before the commencement of the Constitution had the force

ALCON LABORATORIES (INDIA0 PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU