AI CHAMPDANY INDUSTRIES LTD. vs. COMMISSIONER, INCOME TAX, CENTRAL - II KOLKATA , WEST BENGAL
In the result, we find that the order of the
ITA/32/2005HC Calcutta16 Sept 2022
Bench: : The Hon’Ble Justice T.S. Sivagnanam
Section 143(3)Section 260ASection 80H
282 (SC) wherein the Hon’ble Supreme Court had taken note of the
fact that Section 80HHC had been amended eleven times and different views
existed on the day, when the COMMISSIONER (therein) passed the order in the
said case. That apart the Hon’ble Supreme Court also took note of the
amendment which was made to the Section
