SMITHKLINE BEECHAM CONSUMER BRANDS LTD vs. COMMISSIONER OF INCOME TAX PATIALA

2. The petitioner-M/s Smithkline Beecham Consumer Health Care Ltd. (for short ‘assessee’) is engaged in the business of manufacture of consumer products. The assessee is selling its products inside as well as outside India. It filed Income Tax Return for the Assessment Year 1982-83 onwards. The Assessing Officer (for short ‘AO’) selected returns of the assessee