THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD
The appeal is disposed off accordingly
ITTA/209/2010HC Telangana16 Jul 2025
Bench: The Hon'Ble Mr. Justice Ravi Malimath
Section 11Section 12ASection 133ASection 143(1)Section 143(2)Section 194JSection 260Section 40
9.
Hence, following the aforesaid judgments,
the first substantial question of law is answered in
favour of the assessee and against the Revenue.
10.
So far as the second substantial question of
law is concerned, the learned counsel for the Revenue
contends that the Tribunal committed an error in
holding that the provision under Section
