KERALA STATE BEVERAGES MANUFACTURING AND MARKETING CORPORATION LIMITED vs THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)

Supreme Court of IndiaJudgment3 January 2022

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Court record details
Court	Supreme Court of India
Record type	Judgment
Diary number	Diary No. 19581/2020
Date of decision	3 January 2022
Bench	HON'BLE MR. JUSTICE R. SUBHASH REDDY HON'BLE MR. JUSTICE HRISHIKESH ROY
Disposal	Assessments set aside; remitted for revision
Reporting	reportable
Acts	Income-tax Act, 1961
Sections	Section 143(3) Section 263 Section 40(a)(iib) Section 5(1)(b) Section 3(1) of KST Act Section 5(1)(b) of KGST Act

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