M/S VIJAY KUMAR GARG CONTRACTORS vs. COMMISSIONER OF INCOME TAX

Appeal is allowed

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

short, ased on the gross profit rate b there was no occasion to observe ment year was required to be foll Learned counsel appearing on nts out that the ITAT has examin tial question of law required to b We have considered the subm servations, which are as under: “8.3 Besides, we have a claimed to have shown

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

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 and in law, the Hon'ble ITAT is right in deleting the addition of Rs. 4.5 cr. made on account of treating the compensation received by the assessee on account of termination of trademark