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COMMISSIONER OF INCOME-TAX versus SMITHKLINE BEECHAM CONSUMER BRANDS LTD.

Reference Depreciation Extra Shift Allowance Extra Shift Allowance Whether allowed to operate machinery based on number of days ???? Question of law Appeal to reference of Indian Income Tax Act, 1961, Sections 32 and 256 Similar question to Tribunal Pending in front of the bench. The Tribunal justified the Assessing Officer to wait and follow the decision of the Special Bench. No question of law arises in the Indian Income Tax Act, 1961, Section 256, Reference Income Business Income Excise Duty liability excise duty High Court orders special leave petition pending before the Supreme Court Tribunal. Against this time it was justified that section 41 was not applicable, no question was raised regarding the Indian Income Tax Act, 1961, section 41 (l) and 256 law. famous high court advocate from Ranipur lawyer