D.C.I.T., Circle-12, Kolkata vs. M/S Vantage Advertising Pvt. Ltd., Chennai
In the result the appeal by the revenue is dismissed
ITA 2616/KOL/2013[2010-2011]Status: DisposedITAT Kolkata03 Jan 2018AY 2010-2011
Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am]
For Appellant: Md. Usman, CIT(DR)For Respondent: Shri J.P.Khaitan, Sr.Advocate &
Section 133(6)Section 14A
…d upon by CIT(A) in coming to the aforesaid conclusion support the conclusion of CIT(A). 1. Advance Construction Co.Pvt. Ltd, Mumbai vs ACIT (2008-TIOL-281-ITAT- MUM): 2. ACIT vs Eicher Ltd. (2006) (101 TTJ 369) (Del-ITAT): Birla Group Holdings vs DCIT (2007) 13 SOT 642 (ITAT Mumbai). 3. Wimco Seedling Ltd. Vs DCIT (2007) 109 TTJ 462 (Del) (TM) We find no grounds to interfere with the order of the CIT(A). Accordingly, Ground No.2 raised by the revenue is dismissed. 12. Ground No.3 raised by the revenue reads as follows :- “3.In the facts and circumstances of the case the Ld.CIT(A) has erred in holding the advert…
