COMMISSIONER OF INCOME TAX II vs. M/S MODIPON LTD

The appeals are dismissed in terms of the signed reportable

Bench: Delving Into The Question Formulated One Significant Fact Common To The Appeals Involving The Assessee-Modipon Ltd. May Be Noted. From The Assessment Year 1984-1985 (From Which Assessment Year

43B. Accordingly the orders of the High Courts challenged in the appeals are liable to interference. 6. In reply, Shri Ajay Vohra, learned senior counsel appearing for the assessee has submitted that the practice followed by the assessee in claiming deduction for the balance amount in the PLA at the end of each accounting year and adding back the same

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE