COMMISSIONER OF INCOME TAX -II, CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTH CARE LTD.(NOW GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD.)
Appeal stands disposed of
ITA/269/2009HC Punjab & Haryana19 Jan 2026
Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL
Section 260ASection 80
Section 260A of the
Income Tax Act, 1961 is seeking setting aside of order dated 31.01.2025
passed by Income Tax Appellate Tribunal, Chandigarh.
2.
The appellant has raised following questions for adjudication by
this Court:-
(i) Whether on facts and in the circumstances of the case, the
ITAT is right in law in permitting the change in method of
accounting
