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1 result for “section 68”+ Section 85clear

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Key Topics

Section 143(2)4Section 142(1)2

Tripura State Electricity Corporation Limited vs. Principal Commissioner of Income Tax, Shillong

The appeal is partly allowed as above

ITA/1/2023HC Tripura14 Aug 2025

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE S. DATTA PURKAYASTHA

Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 260A

Sections 40(a)(ia), 68 and 37 of the Act by making an assessment at Rs.1,41,68,85