PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. INDUSTRIAL PROMOTION AND INVESTMENT CORPORATION OF ORISSA LTD.
Accordingly, the learned appellate authority has rightly dismissed the
ITA/15/2021HC Orissa31 Jan 2023
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN
Section 107
263 (AP)
8
(1985) 1 SCC 591
9
(1987) 1 SCC 695
10 (2005) 7 SCC 396
Page 12 of 32
{W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021}
would rely upon the decisions of the Supreme Court in the
matters of Maruti Suzuki Limited v. Commissioner of Central
Excise, Delhi III11 and Commissioner of Central Excise v.
Gujarat Narmada Fertilizers
