PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD
ITA/325/2016HC Punjab & Haryana04 Feb 2026
Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL
Section 260ASection 80
94,97,875/- on account of
balance of excise duty lying in PLA and RG23 as the payment
was made before incurring the liability to pay such levy?
3.
Learned counsel for the parties are ad idem that questions No.3,
4, 5, 6, 7 & 8 stand answered by this Court or by Hon’ble Supreme Court.
Questions No.4