PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S H.P. AGRO INDUSTRIAL CORPORATION LTD THROUGH ITS MANAGING DIRECTOR
In the result, the appeal filed by the Revenue
ITA/6/2020HC Himachal Pradesh17 Nov 2022
Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA
For Appellant: Ms. Vandana Kuthiala, AdvocateFor Respondent: Mr. Vishal Mohan, Advocate
Section 143(3)Section 154
depreciation show that there
being varying perspectives on both facts and law,
the case of the assessee is not covered u/s 154 of
the Act. Even otherwise, on facts, the Sch BFLA in
the return, copy of which has been placed on record
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during the appeal proceedings, clearly shows that
the Long Term Capital Gains
