THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GREENPLY INDUSTRIES LIMITED
ITA/6/2023HC Gauhati03 Mar 2025
Bench: Honourable The Chief Justice Honourable Mr. Justice N. Unni Krishnan Nair Date Of Hearing : 25.02.2025 Date Of Judgment & Order : 04.03.2025
For Respondent: B SARMA, DR. ASHOK SARAF,MR P BARUAH,MR. N N
Section 115Section 143(3)Section 260A
10-06-2003, will be treated as capital receipt and not
liable to tax. In this regard, statement showing computation of excise duty
exemption received during the year aggregating to Rs. 87,98,09,432/-
alongwith copy of Excise Returns (in case of Rudrapur Unit 1) and copy of Form
A (in case of Rudrapur Unit 2) has been enclosed
