The Calcutta High Court has held in case of Britannia Industries Limited

The Calcutta High Court has held in case of Britannia Industries Limited

The Calcutta High Court has held in case of Britannia Industries Limited that the tribunal which is the last fact-finding authority has elaborately considered the factual position and granted relief to the assessee. Unless and until the order passed by the learned tribunal suffers from any perversity or ignores any vital fact in an appeal under Section 260A of the Act, the high court not expected to interfere in such an order.



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