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
8. Per contra, Dr. Saraf, learned senior counsel appearing for the sole
respondent; at the outset, has submitted that excise duty exemption
availed by the assessee for its 2(two) units viz. Rudrapur Plywood Unit and
Rudrapur MDF Unit, set-up in the State of Uttaranchal, was so done in view
of the policy as formulated by the Ministry
