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
80-IC.
Additional ground No.1 is allowed.”
19. The present appeal being instituted by the Revenue Department being
confined to the issue of treatment of the excise duty exemption claimed by
the assessee as a capital receipt, the other issues considered by the
Commissioner of Income Tax(Appeals), Dibrugarh, in the appeal; is not
being examined
