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1 result for “reassessment”+ Section 80Iclear

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Key Topics

Section 2602Section 1532Section 153(3)2

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

80I of the Act to the extent of Rs.1,17,18,570/- was disallowed. Similarly, the provision for leave encashment as well as claim for bonus to the tune of Rs.4,36,546/- 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