PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. BALMER LAWRIE AND CO LTD
In the result, the appeal filed by the revenue is dismissed on the ground
ITAT/259/2022HC Calcutta13 Apr 2023
Bench: HON'BLE T.S. SIVAGNANAM, ACTING CHIEF JUSTICE,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 143(3)Section 260A
disallowed by the assessing officer. With regard to the
objection raised by the revenue to the relief granted by the CIT(A) while
computation of book profit under Section 115JB, the tribunal rejected such
objection raised by the revenue by rightly placing reliance on the decision of
ITAT NO. 259 OF 2022
REPORTABLE
Page 18 of 18
the High Court
