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
139(l).However,
1n the present
case ,the question of the declaration does not arise due to
the amendrnent, as the assessee is only seeking.
exemption. Therefore ,the above case law is not applicable
to the present case on this ground as weil.
In another cq.se laut relied upon bg the appettant
is that in Sree Sankaracharya tlniaersitg oJ Sanslcrit