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
80G, 80IA or 80HHC, then that Rs. 10/- has to be excluded from Rs.100/- and from the balance Rs. 90/-, apportionment of 40:60 has to be made. The Assessing Officer did not accept this contention.
However, the ld. First Appellate Authority has accepted this contention on the strength of the decision of the Hon’ble Madras High Court
