THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.
ITA/8/2022HC Gauhati16 Dec 2024
Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
For Respondent: Dr. A. Saraf, Senior Advocate
Section 132Section 153ASection 260ASection 68
30. (Apex Court)
(3) Aradhna Oil Mills vs. Commissioner of Income Tax &
Anr., reported in (2001) 252 ITR 607. (High Court of
Madhya Pradesh)
(4) Commissioner of Income Tax vs. Gom Industries Ltd.,
reported in (2007) 292 ITR 406. (High Court of
Madhya Pradesh)
(5)
Commissioner of Income Tax vs. Antartica
Investment Pvt. Ltd., reported