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
v. Harinagar
Sugar Mills Ltd.[order, dated 04.01.2017, in Income Tax Appeal No.
1132/2014]. The High Court of Bombay, in the said decision, on
consideration of a similar issue, proceeded to draw the following
conclusions:
“(a) The issue raised in this question is consequential to question no.(i). We have
already held that the subsidy received by the respondent-assessee
