Smithkline Beecham Consumer Brands Ltd v. Commissioner Of Income Tax

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH **** 201-1 ITA-95-2003 (O&M) Date of Decision: 19.01.2026 SMITHKLINE BEECHAM CONSUMER BRANDS LTD ...Appellant Vs.

COMMISSIONER OF INCOME TAX

...Respondent

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Rohit Jain, Advocate(through V.C.) Mr. Vaibhav Kulkarni, Advocate (through V.C.) and Mr. Abhishek Sharma, Advocate for Mr. Vishal Gupta, Advocate for the assessee Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vaibhav Gupta, Standing Counsel and for Income Tax Department *** JAGMOHAN BANSAL, J. (ORAL) 1.

Learned counsel for the appellant submits that the issue involved herein is no more res integra and stands settled against the assessee vide order dated 27.11.2025 passed by this Court in ITR-62 to 69-1995. 2.

Dismissed in terms of order dated 27.11.2025 passed by this Court in ITR-62-65 of 1995.

3.

Pending application(s), if any, stands disposed of. (JAGMOHAN BANSAL) JUDGE (AMARINDER SINGH GREWAL) JUDGE January 19, 2026 Deepak DPA Whether Speaking/reasoned Yes/No Whether Reportable Yes/No DEEPAK BISSYAN 2026.01.19 17:17 I attest to the accuracy and integrity of this document