COMMISSIONER OF INCOME TAX vs. M/S JINDAL STEEL THROUGH ITS MANAGING DIRECTOR
Appeals are hereby dismissed
C.A. No.-013771-013771 - 2015Supreme Court06 Dec 2023
Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Section 260ASection 80
disallowed by the assessing officer which
was affirmed by the first appellate authority i.e., Commissioner of
Income Tax (Appeals). On appeal by the assessee, the Income Tax
Appellate Tribunal set aside the order of the Commissioner of Income
Tax (Appeals) which decision has been affirmed by the High Court. The
third additional issue relates to what is called carbon credit