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
credit received during the relevant year, the provisions of
Section 68 of the Act could not have been invoked or applied in AY
2017-18. For this, we find support in the decisions of the Hon'ble
Calcutta High Court in the case of Jatia Investment &Company vs CIT
(206 ITR 718) and Hon'ble Madhya Pradesh High Court
