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
Section 260A of the
Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order
dated 05.04.2016 passed by Income Tax Appellate Tribunal, Chandigarh (for
short ‘ITAT’).
2.
The appellant has raised following questions for adjudication by
this Court:-
(i) Whether, on the facts and in the circumstances of the case