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
Section 143(2)Section 143(3)Section 92C
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