THE COMMISSIONER OF INCOME TAX vs. M/S. ASTRA ZENECA PHARMA
In the result, the order passed by the
ITA/370/2011HC Karnataka12 Jun 2020
Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR
Section 143Section 143(2)Section 153Section 153(3)Section 154Section 260Section 260ASection 80I
546/- as well as
Rs.19,75,555/- respectively was disallowed.
3.
Being aggrieved the assessee filed an
appeal before the Commissioner of Income Tax
(Appeals).
The
Commissioner
of
Income
Tax
(Appeals) by order dated 06.05.1999 directed
deletion of notional interest in respect of advance
made to Madhya Pradesh State Electricity Board,
which was added by the assessing officer. The
revenue
