CIT CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER
ITA/351/2007HC Punjab & Haryana29 Jan 2026
Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL
Section 260ASection 43BSection 80Section 80H
206
ITA-351-2007 (O&M)
Date of Decision: 29.01.2026
COMMISSIONER OF INCOME TAX, CHANDIGARH-II
...Appellant
Vs.
M/S SMITHKLINE BEECHAM CONSUMER HEALTH CARE LIMITED
…Respondent
CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL
HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL
Present:-
Ms. Urvashi Dugga, Advocate with
Ms. Kavita, Advocate
for the appellant
Mr. Rohit Jain, Advocate (through
