PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S NHPC LTD

The appeals stand disposed of

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL

1. “Whether, on the facts and in circumstances of the case and in law, the Hon’ble ITAT was right in law in dismissing appeal of the Revenue observing that ‘ in view of categorical finding of the Supreme Court we hold that the CIT(A) was correct in holding that advance against depreciation cannot be added under the computation

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

CIT CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER

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

1. The appellant through instant appeal under Section 260A of the Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 28.02.2005 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

PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD

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

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

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

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

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

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