JCIT(OSD), CIR-3(1)(2), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE (INDIA) LTD, HARYANA
In the result, appeal of the Revenue is dismissed
ITA 1225/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2011-12
Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble
For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri V. Nand Kumar, CIT-DR
Section 115JSection 143(3)Section 2Section 250Section 391Section 45
capital expenditure not allowable u/s 37(1) of the Act.
7.2
Aggrieved, the assessee went in appeal before the Ld. CIT(A), who relied on the decisions of Ld. CIT(A) for the preceding years i.e. AYs 2008-
09 to 2010-11, deleted the disallowance of Rs.1,57,98,657/- on account of product registration.
7.3
We find that
