COMMISSIONER OF INCOME TAX -II, CHANDIGARH vs. M/S GLAXO SMITHKLINE CONSUMERS, PATIALA

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

1. As common issues are involved in the captioned petitions, with the consent of both sides, the same are hereby disposed of by this common order. For the sake of brevity and convenience, facts are borrowed from ITA- 645-2008. 2. The appellant through instant appeal under Section 260A of the Income Tax Act, 1961 (for short