THE COMMISSIONER OF INCOMEE TAX-III vs. M/S.V.B.C.FERRO ALLOYS LTD
THE APPEAL IS DISMISSED
ITTA/506/2006HC Telangana15 Oct 2024
Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO
For Appellant: Sri J.V. prasad (Sr. SC FOR TNCOME TAX)For Respondent: Sri Challa Gunaranjan
Section 1Section 1OSection 260
10A or Section jOB or Section
11 or Section 12 applg, if any such amount is cred.ited
to tLrc profit and loss account. "
18. This court while gone through tl-re judgments relied
upon by both counsels.
In Commissioner of Customs (Import), Mumbai Vs.
M/s Dilip Kumar and Compang & Others (2"d supra) it
is held as urtder
