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
5 years for the entire
States of Uttaranchal and Himachal Pradesh from the date of
commencement of commercial production.
Page No.# 8/21
9. Dr. Saraf, learned senior counsel, has further submitted that although
before the Assessing Officer, the claim for treating the excise duty
exemption availed by the assessee under the policy contained in the Office
Memorandum, dated
