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Asstt. Commr. of Income Tax, Bangalore Versus M/s United Spirits Limited

2016 (8) TMI 1006 - SUPREME COURT

Benefit of Section 32A on the investment which has been made by the respondent-assessee herein in respect of effluent treatment plant. Keeping in view the specific provisions contained in sub-section 2C of Section 32A of the Income Tax Act, we do not .....

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Purnima Bhatt,Adv. Ms. Gargi Khanna,Adv. Mr. Pratik Paoka,Adv. For Mrs.Anil Katiyar,Adv. For the Respondent : Mr. Guru Krishna Kumar,Sr.Adv. Ms. Sneha R.Iyer,Adv. Ms. Shikha Sandhu,Adv. Mr. Prashanth Mukundan,Adv. Mr. S. R. Setia,Adv. ORDER We find .....

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