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
2 -
of the Himachal Pradesh Government and is engaged in trading of
items like Tractor, Power tiller, Iron and Steel, Tyres and Tubes,
Insecticides and Pesticides, Agricultural implements, Batteries,
Cement, Veterinary Medicines, Computer, Bitumen etc. The
respondent is also carrying on manufacturing activities such as
formulation of animal feed, insecticides and pesticides, processing
honey and fabrication agricultural implements road
