DEYS MEDICAL (U.P.) PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

Section 40(a)(ia) of the Income Tax Act, 1961 (hereinafter referred to as "the said Act"). 2. The appellant is a unit of the Dey's Medical Stores Group, involved in the manufacture of products including Keo Karpin Hair Oil (cosmetic products) and certain medicines. The Group comprises the appellant, Dey's Medical Stores Private Limited ("Cosmetics Manufacturing Company

PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA