M/S. BRAHMAPUTRA CRACKER & POLYMER LTD. ,DIBRUGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH
In the result, all the appeals of the revenue are dismissed and all the appeals of the assessee are allowed
ITA 200/GTY/2019[2015-16]Status: DisposedITAT Guwahati22 Oct 2020AY 2015-16
Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]
section 80J in respect of the said work-in-progress?(Emphasis given by us)”
9. We note that the Hon’ble Supreme Court has answered the above two questions as under:
“It is not in dispute that the first two questions must be answered in the affirmative and in favour of the assessee having regard to the judgments of this
