KERALA STATE BEVERAGES MANUFACTURING AND MARKETING CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)
Accordingly, the civil appeal filed by the assessee is dismissed
C.A. No.-000011-000011 - 2022Supreme Court03 Jan 2022
Bench: HON'BLE MR. JUSTICE R. SUBHASH REDDY
Section 143(3)Section 263Section 40
disallowance made in this regard is liable to be set aside.
24. In the result the assessment completed against the
appellants with respect to the assessment years 2014
2015, 20152016 are hereby set aside. The matter is
remitted to the Assessing Officer to pass revised orders,
after computing the I.T. Appeal Nos. 135, 146 &
4
C.A.@S.L.P.(C)No.12859