ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

211, Section 92E, Section 92D, Section 43CA). Had the intent of the legislature been to include the sixtieth day while computing the period of limitation, it would have expressly mentioned 'on or before'. In the absence of any such specific words it may riot be apposite to read the term 'before' in Section 92CA