Andhra Pradesh High Court - Amravati
Zuari Cement Ltd vs Assistant Commissioner Of Income Tax on 7 August, 2025
HIGH COURT OF ANDHRA PRADESH::AT AMARAVATI MAIN CASE No. I.T.T.A.No.36 of 2025 PROCEEDING SHEET Sl. OFFICE DATE ORDER NOTE No 07.08.2025 DEV,J & AHHS,J I.T.T.A.No.36 of 2025 Heard.
In view of the substantial questions of law raised at Paragraph No.31(A),31(B) and 31(C) of the grounds of appeal, ADMIT.
31(A). Whether the Tribunal erred in rejecting the claim of economic adjustments made by the appellant in terms of Rule 10B(1)(e) and (3) of the Income Tax Rules, 1962.
31(B). Whether the ITAT erred in not following the co-ordinate bench decision in the appellants own case in ITA No.66/HYD/2019 were such claims had been allowed by the ITAT? 31(C) Whether the order of the ITAT is in violation of the principles of judicial discipline and deserves to be set aside.?
Post on 04.09.2025.
_________ DEV, J ________ AHHS,J TM 2