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
29. The substantial question of law No. 2, for convenience, is again
quoted hereinbelow:
“Whether the Hon'ble ITAT was right in law in allowing the excise duty exemption
adjustment in computation of MAT under section 115-JB.”
30. The Income Tax Appellate Tribunal, Guwahati Bench at Kolkata, on
considering the said issue, had, in paragraph No. 10, after noticing
