TATA CONSUMER PRODUCTS LIMITED (SUCCESSOR OF TATA COFFEE LTD.),KOLKATA vs. A.C.I.T., CIRCLE - 4(1), KOLKATA

Appeal of the assessee is partly allowed

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

section 43B of the Act without any basis, in the computation sheet forming an integral part of the final assessment order u/s 143(3) r.w.s. 144C(13) of the Act. 6.0 That on the facts and in the circumstances of the case and in law, the Ld. AO has grossly erred in not granting claim of deduction u/s 80M