Appellan v. M/S Glaxosmithkline Consumer Healthcare Limited

ITA No.85-2020 (O&M)Date of Decision: 13.07.202 The Pr. Commissioner of Income Tax-2, Chandigarh ....... Appellan Versus M/s GlaxoSmithKline Consumer Healthcare Limited ...... Responden CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSAHON'BLE MR. JUSTICE PANKAJ JAIN Present:-Ms. Urvashi Dhugga, Senior Standing Counselfor appellant. ***** TEJINDER SINGH DHINDSA J.(Oral) Instant appeal under Section 260A of the Income Tax Act, 1961is directed against the order of the Income Tax Appellate Tribunal,Chandigarh in SA No.55/Chd./2019 in ITA No.345/Chd./2017 dated0410.2019| Ms. Urvashi Dhugga, Senior Standing Counsel for the appellantat the very outset concedes that the question involved in the instant appealwould be covered against the revenue in the light of common judgmentdated 06.04.2021 of the Hon'ble Supreme Courtin Civil Appeal No.1106 of2021 titled as Deputy Commissioner ofIncome Tax and another Vs. M/sPepsi Foods Ltd. arising out ofSLP (Civil No.30284 of2015. In the light of such fair stand taken on behalf of the appellant,the instant appeal is dismissed in terms of judgment of the Apex Courtpassed in Deputy Commissioner of Income Tax (supra). (TEJINDER SINGH DHINDSA)JUDGE (PANKAJ JAIN) JUDGE 13.07.2022 shwetaWhether speaking/reasoned : Yes/No Whether reportable - Yes/No