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Section 2636

THE PRINCIPAL COMMISSIONER OF INCOME TAX-4 vs. M/S. BRIDGE & ROOF CO. (INDIA) LIMITED

ITAT/46/2017HC Calcutta06 Dec 2021

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

For Appellant: Mr. Radhamohan Roy, AdvFor Respondent: Mr. J. P. Khaitan, Sr. Adv

Section 143(3)Section 145ASection 260ASection 263Section 32(1)

Section 145A of the Income Tax Act, 1961 relating to the Method of Accounting in certain cases where the valuation of purchase and sale of goods and adjustments of tax duty and cess is dealt which does not provide for depreciation