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
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 ITR 273 that the Assessing Officer while computing the book
profit under Section 115J of the Act has only a power to examine whether the books of
account have been maintained
