DCIT, Circle-8, Kolkata vs. M/S. the Saturday Club Ltd, Kolkata
In the result, the appeals of the Revenue for A
ITA 1340/KOL/2012[2008-2009]Status: DisposedITAT Kolkata06 Nov 2023AY 2008-2009
Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad
Section 142(1)Section 143(2)
…the Hon’ble Jurisdictional High Court:- “Thereafter, Mr. Murarka took us through several other decisions on this point, namely, Commissioner of Income Tax v. Bankipur Club Ltd. reported in 226 ITR 97, Chelmsford Ford v. Commissioner of Income Tax reported in 289 ITR 89, Bangalore Club v. Commissioner of Income Tax reported in 350 ITR 509 and Saturday Club Ltd. v. Assistant Commissioner, Service Tax Cell reported in (2005) Cal LT 575. In reply, learned counsel for the revenue cited a very recent decision in Yuml Resautrants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi reported in (2021) 7 SCC…