Addition Merely Based On CBIC Instruction unsustainable: Delhi HC

Bausch and Lomb India Private Limited Vs Assessment Unit, National Faceless Assessment Centre (Delhi High Court)

Bausch and Lomb India Private Limited found itself entangled in a legal dispute with the Assessment Unit of the National Faceless Assessment Centre, as highlighted in the judgment delivered by the Delhi High Court. The crux of the matter revolved around an assessment order passed under Sections 143(3) and 144B of the Income Tax Act, 1961, for the Assessment Year 2022-23.

The Assessment Officer had added a substantial sum to Bausch and Lomb’s total income, ci

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