PR. COMMISSIONER OF INCOME TAX Vs. ALEMBIC LTD

JUDGEMENT

(1.) This Tax Appeal, filed under Sec. 60A of the Income Tax Act,1961 ['the Act' for short] is arising out of order dtd. 3/6/2022 passed by the Income Tax Appellate Tribunal, Ahmedabad in ITA No. 560/AHD/2020 for the Assessment Year 2013- 14 by raising following substantial questions of law:

(2.) Brief facts of the case are stated as under:

(3.) Heard learned Senior Standing Counsel Mr. Nikunt Raval for the appellant and learned advocate Mr. B.S.Soparkar for the respondent.