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
234 ITR 130),
Hon’ble Bombay High Court (in the decision of Glaxo Laboratories (India) Ltd.
vs. Second ITRO [18 ITD 226 (Bom.)] and the Hon’ble Kerala High Court (in the decision of CIT vs. Appolo Tyres Ltd. [237 ITR 707], are unanimous in their opinion that presence of wife with the top level executives is to assist