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
disallowance of Rs.2,19,13,300/- made by the A/O (challenged in ground no. 15) for this reason.
(12.3)
I will now deal with the issue whether a case of amalgamation would be attracting the provisions of section 32AB(7) and section 33AB(8).
(12.4.)
Section 32AB(7) and section 33AB(8) provide that where assets acquired under the scheme
