COMMISSIONER OF INCOME TAX -II, CHANDIGARH V. SMITHKLINE BEECHAM CONSUMER HEALTH CARE LTD. (NOW GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD.)
Pronouncement Date: 19-01-2026
Result: Partly Allowed
change in method of accountingdeemed incomedividend incomeinterest-bearing fundsSecurity Depositvaluation of closing stockdirect cost method260A80M80-I