Berger Paints India Ltd. v. Commissioner of Income- Tax, Delhi-V

393 ITR 113Supreme Court of India2017#7756 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Also reported as

79 Taxmann.com 450

Issues it is cited on

section 269uasection 2(47)(v)section 53asection 53section 35dsection 2(47)section 10(34)section 269section 45section 35section 30mercantile system of accounting

Judgments citing Berger Paints India Ltd. v. Commissioner of Income- Tax, Delhi-V

ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

ITA 2437/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Feb 2024AY 2013-14

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

For Respondent: Shri. P. Sajit Kumar, JCIT
Section 143(3)Section 14A

…is required to be answered in favour of the assessee. 13. The Revenue placed reliance on the decision of the Hon'ble Supreme Court in the case of Berger Paints India Ltd., vs. :-16-: ITA. Nos: 2431 to 2437/Chny/2017 Commissioner of Income-Tax, Delhi-V [2017] 393 ITR 113. We have perused the said decision and we find that the said decision can have no application to the facts of the case as it was a case where the interpretation with regard to the premium amount collected by the assessee company on the share capital and how it has to be construed for the purpose of Section 35D(3)(b) of the Act. Therefore, the sai…

ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

ITA 2436/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Feb 2024AY 2012-13

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

For Respondent: Shri. P. Sajit Kumar, JCIT
Section 143(3)Section 14A

…is required to be answered in favour of the assessee. 13. The Revenue placed reliance on the decision of the Hon'ble Supreme Court in the case of Berger Paints India Ltd., vs. :-16-: ITA. Nos: 2431 to 2437/Chny/2017 Commissioner of Income-Tax, Delhi-V [2017] 393 ITR 113. We have perused the said decision and we find that the said decision can have no application to the facts of the case as it was a case where the interpretation with regard to the premium amount collected by the assessee company on the share capital and how it has to be construed for the purpose of Section 35D(3)(b) of the Act. Therefore, the sai…

ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

ITA 2435/CHNY/2017[2011-12]Status: DisposedITAT Chennai21 Feb 2024AY 2011-12

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

For Respondent: Shri. P. Sajit Kumar, JCIT
Section 143(3)Section 14A

…is required to be answered in favour of the assessee. 13. The Revenue placed reliance on the decision of the Hon'ble Supreme Court in the case of Berger Paints India Ltd., vs. :-16-: ITA. Nos: 2431 to 2437/Chny/2017 Commissioner of Income-Tax, Delhi-V [2017] 393 ITR 113. We have perused the said decision and we find that the said decision can have no application to the facts of the case as it was a case where the interpretation with regard to the premium amount collected by the assessee company on the share capital and how it has to be construed for the purpose of Section 35D(3)(b) of the Act. Therefore, the sai…

ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

ITA 2434/CHNY/2017[2008-09]Status: DisposedITAT Chennai21 Feb 2024AY 2008-09

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

For Respondent: Shri. P. Sajit Kumar, JCIT
Section 143(3)Section 14A

…is required to be answered in favour of the assessee. 13. The Revenue placed reliance on the decision of the Hon'ble Supreme Court in the case of Berger Paints India Ltd., vs. :-16-: ITA. Nos: 2431 to 2437/Chny/2017 Commissioner of Income-Tax, Delhi-V [2017] 393 ITR 113. We have perused the said decision and we find that the said decision can have no application to the facts of the case as it was a case where the interpretation with regard to the premium amount collected by the assessee company on the share capital and how it has to be construed for the purpose of Section 35D(3)(b) of the Act. Therefore, the sai…

ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

ITA 2433/CHNY/2017[2007-08]Status: DisposedITAT Chennai21 Feb 2024AY 2007-08

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

For Respondent: Shri. P. Sajit Kumar, JCIT
Section 143(3)Section 14A

…is required to be answered in favour of the assessee. 13. The Revenue placed reliance on the decision of the Hon'ble Supreme Court in the case of Berger Paints India Ltd., vs. :-16-: ITA. Nos: 2431 to 2437/Chny/2017 Commissioner of Income-Tax, Delhi-V [2017] 393 ITR 113. We have perused the said decision and we find that the said decision can have no application to the facts of the case as it was a case where the interpretation with regard to the premium amount collected by the assessee company on the share capital and how it has to be construed for the purpose of Section 35D(3)(b) of the Act. Therefore, the sai…

ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

ITA 2432/CHNY/2017[2006-07]Status: DisposedITAT Chennai21 Feb 2024AY 2006-07

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

For Respondent: Shri. P. Sajit Kumar, JCIT
Section 143(3)Section 14A

…is required to be answered in favour of the assessee. 13. The Revenue placed reliance on the decision of the Hon'ble Supreme Court in the case of Berger Paints India Ltd., vs. :-16-: ITA. Nos: 2431 to 2437/Chny/2017 Commissioner of Income-Tax, Delhi-V [2017] 393 ITR 113. We have perused the said decision and we find that the said decision can have no application to the facts of the case as it was a case where the interpretation with regard to the premium amount collected by the assessee company on the share capital and how it has to be construed for the purpose of Section 35D(3)(b) of the Act. Therefore, the sai…

M/S ELECTRONICS CORPORATION OF TAMILNADU LTD,NANDANAM vs. DCIT CORPORATE CIRCLE - 2 [1] , CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

ITA 2431/CHNY/2017[2006-07]Status: DisposedITAT Chennai21 Feb 2024AY 2006-07

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

For Respondent: Shri. P. Sajit Kumar, JCIT
Section 143(3)Section 14A

…is required to be answered in favour of the assessee. 13. The Revenue placed reliance on the decision of the Hon'ble Supreme Court in the case of Berger Paints India Ltd., vs. :-16-: ITA. Nos: 2431 to 2437/Chny/2017 Commissioner of Income-Tax, Delhi-V [2017] 393 ITR 113. We have perused the said decision and we find that the said decision can have no application to the facts of the case as it was a case where the interpretation with regard to the premium amount collected by the assessee company on the share capital and how it has to be construed for the purpose of Section 35D(3)(b) of the Act. Therefore, the sai…

SESHASAYEE PAPER AND BOARDS LTD.,ERODE vs. DCIT NAMAKKAL CIRCLE, NAMAKKAL

In the result, the appeal filed by the assessee is partly allowed

ITA 2835/CHNY/2017[2003-04]Status: DisposedITAT Chennai22 Jul 2022AY 2003-04

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(3)Section 243Section 244Section 244A

…the question framed for consideration is required to be answered in favour of the assessee. 13. The Revenue placed reliance on the decision of the Hon'ble Supreme Court in the case of Berger Paints India Ltd., vs. Commissioner of Income- Tax, Delhi-V [2017] 393 ITR 113. We have perused the said decision and we find that the said decision can have no application to the facts of the case as it was a case where the interpretation with regard to the premium amount collected by the assessee company on the share capital and how it has to be construed for the purpose of Section 35D(3)(b) of the Act. Therefore, the sai…

M/S SUBEX LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, appeal is partly allowed as indicated

ITA/705/2017HC Karnataka01 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260Section 35D

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF OCTOBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.705/2017 BETWEEN : M/s SUBEX LTD., RMZ ECOWORLD DEVARABISANAHALLI, OUTER RING ROAD, BENGALURU-560 103 REP BY ITS DIRECTOR, SRI ASHWIN CHALAPATHY, S/O SRI NARAYANA VENKATA CHALAPATHY AGED ABOUT 45 YEARS PAN: AABCS9255R ...APPELLANT (BY SRI CHYTHANYA K.K., ADV.) AND : THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6(1)(2) ROOM No.238, 2ND FLOOR, BMTC BUILDING…

M/S SUBEX LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, appeal is partly allowed as indicated

ITA/395/2016HC Karnataka01 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 10ASection 260Section 35D

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF OCTOBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.395/2016 BETWEEN : M/s SUBEX LTD., RMZ ECOWORLD DEVARABISANAHALLI, OUTER RING ROAD, BENGALURU-560 037 REP BY ITS MANAGING DIRECTOR, SRI SURJEET SINGH, S/O SRI THAKUR SINGH AGED ABOUT 48 YEARS ...APPELLANT (BY SRI CHYTHANYA K.K., ADV.) AND : THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(1)(2) BENGALURU-560 001 …RESPONDENT (BY SRI JEEVAN J. NEERALGI, ADV…

M/S SUBEX LTD vs. THE COMMISSIONER OF INCOME TAX-III,

In the result, appeal is partly allowed as indicated

ITA/378/2015HC Karnataka01 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 143Section 154Section 200Section 260Section 263Section 35D

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 01ST DAY OF OCTOBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.378/2015 BETWEEN : M/s SUBEX LTD., RMZ ECOWORLD DEVARABISANAHALLI, OUTER RING ROAD, BENGALURU-560 037 REP BY ITS MANAGING DIRECTOR, SRI SURJEET SINGH, S/O SRI THAKUR SINGH AGED ABOUT 47 YEARS ...APPELLANT (BY SRI CHYTHANYA K.K., ADV.) AND : THE COMMISSIONER OF INCOME TAX-III, C.R.BUILDING, 1ST FLOOR, QUEEN’S ROAD, BENGALURU-560 001 …RESPONDENT (BY SRI JEEVAN J. NE…

M/S SUBEX LTD vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

Appeal stands dismissed

ITA/394/2016HC Karnataka01 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 10ASection 260Section 35D

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF OCTOBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.394/2016 BETWEEN : M/s SUBEX LTD., RMZ ECOWORLD DEVARABISANAHALLI, OUTER RING ROAD, BENGALURU-560 037 REP BY ITS MANAGING DIRECTOR, SRI SURJEET SINGH, S/O SRI THAKUR SINGH AGED ABOUT 47 YEARS ...APPELLANT (BY SRI CHYTHANYA K.K., ADV.) AND : THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 12, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560 095…

LUXORA INFRASTRUCTURE P.LTD,MUMBAI vs. ITO 6(3)2 (RESTRUCTURED DESIGNATION CENTRAL CIRCLE-2(1)), MUMBAI

In the result, appeal by the assessee is allowed

ITA 4768/MUM/2018[2009-10]Status: DisposedITAT Mumbai18 Mar 2020AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Pawan Singh (Jm)

Section 271Section 271(1)(c)Section 35D

…THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pawan Singh (JM) I.T.A. No. 4768/Mum/2018 (Assessment Year 2009-10) Luxora Infrastructure Pvt. Ltd. ITO-6(3)(2) Vs. A-1207, 02 Commercial Mumbai Building, 23-24 Minerva Industrial Estate, Mulund-W Mumbai-400 080. PAN : AABCL2854K (Appellant) (Respondent) Assessee by Shri K.P. Dewani Department by Shri Michael Jeralad Date of Hearing 21.02.2020 Date of Pronouncement 18.03.2020 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against order of learned CIT-A dated 31.5.2018 and pertains to assess…

ARIES AGRO LTD,MUMBAI vs. DCIT 14(1)(1), MUMBAI

In the result appeal filed by the assessee is dismissed

ITA 557/MUM/2018[2008-09]Status: DisposedITAT Mumbai06 Sept 2019AY 2008-09

Bench: Shri G. Manjunatha & Shri Ram Lal Negiita No.557,558 & 559/Mum/2018 (Assessment Year :2008-09,2009-10 & 2010-11) Aries Agro Ltd Vs. Dcit-14(1)(1) Plot No. 24, Aries House 460, Aaykar Bhawan Deonar, Govandi M.K.Road Mumbai-400 043 Mumbai-400 020 Pan/Gir No.Aaaca5035G Appellant) .. Respondent)

Section 143Section 143(3)Section 147Section 148Section 251(1)Section 271(1)(c)Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA No.557,558 & 559/Mum/2018 (Assessment Year :2008-09,2009-10 & 2010-11) Aries Agro Ltd Vs. DCIT-14(1)(1) Plot No. 24, Aries House 460, Aaykar Bhawan Deonar, Govandi M.K.Road Mumbai-400 043 Mumbai-400 020 PAN/GIR No.AAACA5035G Appellant) .. Respondent) Assessee by Mrunal Parekh & Hasmukh Ravaria Revenue by N.Padmanaban Date of Hearing 24/07/2019 Date of Pronouncement 06/09/2019 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): This bunch of three appeals filed…

EVEREADY INDUSTRIES INDIA LTD.,KOLKATA vs. DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 655/KOL/2018[2012-13]Status: DisposedITAT Kolkata13 Feb 2019AY 2012-13

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 115JSection 143(3)Section 144C(3)Section 14ASection 263Section 30Section 35Section 35DSection 36(1)(iv)Section 37

…ITA No. 655/KOL/2018 A.Y. 2012-2013 Eveready Industries India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (KZ) and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 655/KOL/2018 Assessment Year: 2012-2013 Eveready Industries India Limited,................................................Appellant 1, Middleton Street, Kolkata-700 071 [PAN: AAACE 5778 N] -Vs.- Deputy Commissioner of Income Tax,...........................................Respondent Circle-11(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700 069 Appearanc…