ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA vs. M/S. BROOKE BOND INDIA LIMITED, MUMBAI
In the result, appeal of the revenue and the cross-objection of the assessee are dismissed
ITA 99/GTY/2000[1993-94]Status: DisposedITAT Guwahati20 Dec 2022AY 1993-94
Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble]
For Appellant: Smt. Harshita Jain on behalf of NituFor Respondent: Shri N.T. Sherpa, JCIT, D/R
Section 143(3)Section 250Section 80G
capital of Brooke Bond India Limited. The said approval was obtained by form no. 21 dated 31" May, 1993 under the Companies Act
(copy enclosed Annexure -4). The Scheme of amalgamation therefore became effective only on and from 1" June, 1993. In the assessment order passed for the year under appeal the Assessing
Officer has added back an aggregate
