ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE
In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed
ITA 372/IND/2023[2017-18]Status: DisposedITAT Indore17 Oct 2024AY 2017-18
Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
Section 143(3)Section 147Section 148Section 80I
Section 2(x) of The Prevention of Food Adulteration Act, 1954
defines 'package as 'abox, bottle, casket, tin-barrel, case, receptacle, sack, bag, wrapper or other thing in which an article of food is placed or packed
Section 2(zh) of Food safety and Standards Act, 2006 defines
"package" as 'a pre-packed box, bottle, casket, tin, barrel, case, pouch