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
Section 115J of the Act.
(b) However, it is pertinent to note that the question as proposed also seeks addition to
book profits on account of excess depreciation along with subsidy received by the
respondent-assessee. It is settled position in law as held by the Apex Court in Apollo
Tyres Ltd. v/s. CIT 255
