Sika India Pvt. Ltd., Kolkata vs. DCIT, Cir-12(2), Kolkata
In the result, appeal of the assessee is allowed in part
ITA 911/KOL/2016[2011-2012]Status: DisposedITAT Kolkata30 Oct 2019AY 2011-2012
Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi) Assessment Year: 2010-11 & Assessment Year: 2011-12 Sika India Pvt. Ltd………………………….……........................................................……………….…......Appellant Commercial Complex-Ii 620, Diamond Harbour Road Kolkata – 700 034 [Pan : Aaecs 1119 F] Vs. Deputy Commissioner Of Income Tax, Circle-11(2), Kolkata……..................……….…....Respondent Appearances By: Shri Himanshu Sinha, Advocate, Appeared On Behalf Of The Assessee. Dr. P.K. Srihari, Cit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : July 31St, 2019 Date Of Pronouncing The Order : October 30Th, 2019 Order Per J. Sudhakar Reddy, Am :-
Section 143(3)
…he assessee relied upon the judgment of the Hon’ble Gujarat High Court in the case of upon the judgment of the Hon’ble Gujarat High Court in the case of upon the judgment of the Hon’ble Gujarat High Court in the case of DCIT vs Sun Pharmaceuticals reported in 24 DTR 262 Pharmaceuticals reported in 24 DTR 262 (Guj.) for the proposition that the amount is for the proposition that the amount is allowable as revenue expenditure as the assessee had acquired a facility to carry on allowable as revenue expenditure as the assessee had acquired a facility to carry on allowable as revenue expenditure as the assessee had ac…
