What is Exide Industries Ltd. v. Union of India authority for?

The Calcutta High Court held that restricting deduction for leave encashment via Section 43B(f) was arbitrary and contrary to Supreme Court decisions. However, this judgment was later stayed by the Supreme Court.

How many judgments cite Exide Industries Ltd. v. Union of India?

320 judgments on BharatTax cite Exide Industries Ltd. v. Union of India (292 ITR 470), spanning 2015 to 2026.

Which sections of the Income Tax Act does Exide Industries Ltd. v. Union of India come up under?

It is most often cited in judgments turning on Section 143(3), Section 43B, Section 14A, Section 263, Section 43B(f), Section 10(20).

Exide Industries Ltd. v. Union of India (292 ITR 470)

DCIT 8(2), Mumbai vs. Mumbai Internaiotnal Airport P.Ltd, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 4675/MUM/2013[2009-10]Status: DisposedITAT Mumbai13 Nov 2017AY 2009-10

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan

Section 14ASection 40

…the Ld. CIT(A) erred in confirming the disallowance of the provision for leave encashment of Rs.2,14,68,986/-- made on the basis of an actuarial valuation by relying on the decision of Calcutta High Court in the case of Exide industries Ltd. v Union of India (292 ITR 470). The appellant prays that the same may be allowed. GROUND NO. 3 : On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in restricting the depreciation allowance to 10% as applicable to Buildings instead of 15% as applicable to Plant and Machinery, on the expenditure incurred by the appellant on taxiways, taxi track…

Mumbai International Airport P.Ltd, Mumbai vs. Addl CIT RG 8(20, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 1081/MUM/2013[2009-10]Status: DisposedITAT Mumbai13 Nov 2017AY 2009-10

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan

Section 14ASection 40

…the Ld. CIT(A) erred in confirming the disallowance of the provision for leave encashment of Rs.2,14,68,986/-- made on the basis of an actuarial valuation by relying on the decision of Calcutta High Court in the case of Exide industries Ltd. v Union of India (292 ITR 470). The appellant prays that the same may be allowed. GROUND NO. 3 : On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in restricting the depreciation allowance to 10% as applicable to Buildings instead of 15% as applicable to Plant and Machinery, on the expenditure incurred by the appellant on taxiways, taxi track…

M/S. the Faridabad Central Co-Op Bank Ltd., Faridabad vs. ACIT, Faridabad

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

ITA 2991/DEL/2014[2009-10]Status: DisposedITAT Delhi18 Oct 2017AY 2009-10

Bench: Shri P.K.Bansal & Sh.C.M.Garg, Judical Member The Faridabad Central Co-Op Bank Ltd., Vs Acit, Sco-27, Sector-16, Faridabad. Circle-1, Pan-Aaaff2989B Faridabad (Appellant) (Respondent) Appellant By None Respondent By Sh.Anshu Prakash, Sr.Dr Date Of Hearing 18.10.2017 Date Of Pronouncement 18.10.2017

Section 43B

…mputing the business income of the assessee provided such sum is actually paid. If same is not paid in the year of provisioning same shall be allowed subsequently in the year of payment. Hon'ble Calcutta High Court in Exide Industries Ltd. vs. Union of India, 292 ITR 470 has struck down the constitutional validity of section 43B(f)being arbitrary, unconscionable and de horse the facts Apex Court decision in the case of Bharat Earth Movers 245 ITR 428. Subsequently other Tribunal decisions cited by the Ld. AR are based on the decision of Hon'ble Calcutta High Court and deleted the addition. However, it has come to…

The Tinplate Company of India, Kolkata vs. DCIT, Circle-3, Kolkata

In the result, all the appeals of assessee are partly allowed for statistical purposes

ITA 166/KOL/2017[2007-08]Status: DisposedITAT Kolkata04 Oct 2017AY 2007-08

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 43B

…llowability of provision for leave encashment in terms of sub-section (f) of section 43B of the Income Tax Act. The assessee had advanced its claim relying on the decision of the Hon’ble Kolkata High Court in the case of M/s. Exide Industries Ltd. reported in 292 ITR 470. However, the Assessing Officer did not accept the assessee’s claim observing that Department has preferred a Special Leave Petition before the Hon’ble Supreme Court and stay of the order of the Hon’ble Kolkata High Court was granted by the Hon’ble Apex Court. Ld. senior counsel submitted that under identical circumstances, Tribunal has restored…

The Tinplate Company of India, Kolkata vs. DCIT, Circle-3, Kolkata

In the result, all the appeals of assessee are partly allowed for statistical purposes

ITA 165/KOL/2017[2006-07]Status: DisposedITAT Kolkata04 Oct 2017AY 2006-07

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 43B

…llowability of provision for leave encashment in terms of sub-section (f) of section 43B of the Income Tax Act. The assessee had advanced its claim relying on the decision of the Hon’ble Kolkata High Court in the case of M/s. Exide Industries Ltd. reported in 292 ITR 470. However, the Assessing Officer did not accept the assessee’s claim observing that Department has preferred a Special Leave Petition before the Hon’ble Supreme Court and stay of the order of the Hon’ble Kolkata High Court was granted by the Hon’ble Apex Court. Ld. senior counsel submitted that under identical circumstances, Tribunal has restored…

The Tinplate Company of India Ltd., Kolkata vs. DCIT, Cir-3, Kolkata

In the result, all the appeals of assessee are partly allowed for statistical purposes

ITA 969/KOL/2015[2009-2010]Status: DisposedITAT Kolkata04 Oct 2017AY 2009-2010

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 43B

…llowability of provision for leave encashment in terms of sub-section (f) of section 43B of the Income Tax Act. The assessee had advanced its claim relying on the decision of the Hon’ble Kolkata High Court in the case of M/s. Exide Industries Ltd. reported in 292 ITR 470. However, the Assessing Officer did not accept the assessee’s claim observing that Department has preferred a Special Leave Petition before the Hon’ble Supreme Court and stay of the order of the Hon’ble Kolkata High Court was granted by the Hon’ble Apex Court. Ld. senior counsel submitted that under identical circumstances, Tribunal has restored…

The Tinplate Company of India Ltd., Kolkata vs. DCIT, Cir-3, Kolkata

In the result, all the appeals of assessee are partly allowed for statistical purposes

ITA 968/KOL/2015[2008-2009]Status: DisposedITAT Kolkata04 Oct 2017AY 2008-2009

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 43B

…llowability of provision for leave encashment in terms of sub-section (f) of section 43B of the Income Tax Act. The assessee had advanced its claim relying on the decision of the Hon’ble Kolkata High Court in the case of M/s. Exide Industries Ltd. reported in 292 ITR 470. However, the Assessing Officer did not accept the assessee’s claim observing that Department has preferred a Special Leave Petition before the Hon’ble Supreme Court and stay of the order of the Hon’ble Kolkata High Court was granted by the Hon’ble Apex Court. Ld. senior counsel submitted that under identical circumstances, Tribunal has restored…

Imc Ltd., Kolkata vs. DCIT, Cir-11, Kolkata

In the result, appeal of assessee is allowed for statistical purposes

ITA 1222/KOL/2015[2009-2010]Status: DisposedITAT Kolkata04 Oct 2017AY 2009-2010

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 43B

…llowability of provision for leave encashment in terms of sub-section (f) of section 43B of the Income Tax Act. The assessee had advanced its claim relying on the decision of the Hon’ble Kolkata High Court in the case of M/s. Exide Industries Ltd. reported in 292 ITR 470. However, the Assessing Officer did not accept the assessee’s claim observing that Department has preferred a Special Leave Petition before the Hon’ble Supreme Court and stay of the order of the Hon’ble Kolkata High Court was granted by the Hon’ble Apex Court. Ld. senior counsel submitted that under identical circumstances, Tribunal has restored…

M/S S R Batliboi & Associate LLP, Kolkata vs. ACIT, Cir-54, Kolkata

In the result, appeal of assessee is allowed for statistical purposes

ITA 498/KOL/2015[2009-2010]Status: DisposedITAT Kolkata20 Sept 2017AY 2009-2010

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 43B

…llowability of provision for leave encashment in terms of sub-section (f) of section 43B of the Income Tax Act. The assessee had advanced its claim relying on the decision of the Hon’ble Kolkata High Court in the case of M/s. Exide Industries Ltd. reported in 292 ITR 470. However, the Assessing Officer did not accept the assessee’s claim observing that Department has preferred a Special Leave Petition before the Hon’ble Supreme Court and stay of the order of the Hon’ble Kolkata High Court was granted by the Hon’ble Apex Court. Ld. senior counsel submitted that under identical circumstances, Tribunal has restored…

Baitarani Gramya Bank, Bhubaneswar vs. ACIT, Balasore

In the result, appeal is partly allowed

ITA 318/CTK/2013[2008-09]Status: DisposedITAT Cuttack24 Aug 2017AY 2008-09

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri B.K.Mohapatra, ARFor Respondent: Shri D.K.Pradhan, DR

Section 36(1)(vii)Section 36(1)(viia)

…s leave encashment of Rs.37,00,000/- is not permissible under the Act. 16. Before the CIT(A), the assessee submitted that though provision made is disallowed u/s 43B(f) of the Act, the Hon’ble Calcutta High Court in the case of Exide Industries Ltd vs UOI, 292 ITR 470 (SC) has held that liability towards leave encashment should be allowed as a deduction even if the same is not paid. He submitted that the Assessing Officer has denied deduction towards the actual payment of leave encashment to the employees of Rs.4,86,413/-. 17. The CIT(A) after considering the submissions of the assessee held that as per Sch…

ACIT, Chennai vs. Tamilnadu Small Idnustries Corporation Ltd., Chennai

In the result, the appeals filed by the assessee in I

ITA 607/CHNY/2017[2011-12]Status: DisposedITAT Chennai09 Jun 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G. Seetharaman, C.AFor Respondent: Shri U. Anjaneyalu, CIT

Section 147Section 37

…the amount being debited to the profit and loss account was not actually paid in the relevant financial years, the Assessing Officer disallowed the same and brought to tax. 6.1 On appeal, by following the decision in the case of Exide Industries Ltd. v. UOI 292 ITR 470 (Cal), the ld. CIT(A) directed the Assessing Officer to allow the provision for leave salary and allowed the ground raised by the assessee for both the assessment years. 6.2 15 I.T.A. No.307/M/17 & Ors v. CIT 45 taxmann.com 428 (Kerala) as it was the only decision after the stay granted by the Hon’ble Supreme Court on the decision of the Hon’b…

ACIT, Chennai vs. Tamilnadu Small Idnustries Corporation Ltd., Chennai

In the result, the appeals filed by the assessee in I

ITA 606/CHNY/2017[20101-11]Status: DisposedITAT Chennai09 Jun 2017

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G. Seetharaman, C.AFor Respondent: Shri U. Anjaneyalu, CIT

Section 147Section 37

…the amount being debited to the profit and loss account was not actually paid in the relevant financial years, the Assessing Officer disallowed the same and brought to tax. 6.1 On appeal, by following the decision in the case of Exide Industries Ltd. v. UOI 292 ITR 470 (Cal), the ld. CIT(A) directed the Assessing Officer to allow the provision for leave salary and allowed the ground raised by the assessee for both the assessment years. 6.2 15 I.T.A. No.307/M/17 & Ors v. CIT 45 taxmann.com 428 (Kerala) as it was the only decision after the stay granted by the Hon’ble Supreme Court on the decision of the Hon’b…

Tamil Nadu Small Industries Corporation Ltd., Chennai vs. ACIT, Chennai

In the result, the appeals filed by the assessee in I

ITA 415/CHNY/2017[2012-13]Status: DisposedITAT Chennai09 Jun 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G. Seetharaman, C.AFor Respondent: Shri U. Anjaneyalu, CIT

Section 147Section 37

…the amount being debited to the profit and loss account was not actually paid in the relevant financial years, the Assessing Officer disallowed the same and brought to tax. 6.1 On appeal, by following the decision in the case of Exide Industries Ltd. v. UOI 292 ITR 470 (Cal), the ld. CIT(A) directed the Assessing Officer to allow the provision for leave salary and allowed the ground raised by the assessee for both the assessment years. 6.2 15 I.T.A. No.307/M/17 & Ors v. CIT 45 taxmann.com 428 (Kerala) as it was the only decision after the stay granted by the Hon’ble Supreme Court on the decision of the Hon’b…

Tamil Nadu Small Industries Corporation Ltd., Chennai vs. ACIT, Chennai

In the result, the appeals filed by the assessee in I

ITA 414/CHNY/2017[2011-12]Status: DisposedITAT Chennai09 Jun 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G. Seetharaman, C.AFor Respondent: Shri U. Anjaneyalu, CIT

Section 147Section 37

…the amount being debited to the profit and loss account was not actually paid in the relevant financial years, the Assessing Officer disallowed the same and brought to tax. 6.1 On appeal, by following the decision in the case of Exide Industries Ltd. v. UOI 292 ITR 470 (Cal), the ld. CIT(A) directed the Assessing Officer to allow the provision for leave salary and allowed the ground raised by the assessee for both the assessment years. 6.2 15 I.T.A. No.307/M/17 & Ors v. CIT 45 taxmann.com 428 (Kerala) as it was the only decision after the stay granted by the Hon’ble Supreme Court on the decision of the Hon’b…

Tamil Nadu Small Industries Corporation Ltd., Chennai vs. ACIT, Chennai

In the result, the appeals filed by the assessee in I

ITA 413/CHNY/2017[2010-11]Status: DisposedITAT Chennai09 Jun 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G. Seetharaman, C.AFor Respondent: Shri U. Anjaneyalu, CIT

Section 147Section 37

…the amount being debited to the profit and loss account was not actually paid in the relevant financial years, the Assessing Officer disallowed the same and brought to tax. 6.1 On appeal, by following the decision in the case of Exide Industries Ltd. v. UOI 292 ITR 470 (Cal), the ld. CIT(A) directed the Assessing Officer to allow the provision for leave salary and allowed the ground raised by the assessee for both the assessment years. 6.2 15 I.T.A. No.307/M/17 & Ors v. CIT 45 taxmann.com 428 (Kerala) as it was the only decision after the stay granted by the Hon’ble Supreme Court on the decision of the Hon’b…

ACIT, Chennai vs. Tamil Nadu Small Industries Corporation Ltd., Chennai

In the result, the appeals filed by the assessee in I

ITA 334/CHNY/2017[2009-10]Status: DisposedITAT Chennai09 Jun 2017AY 2009-10

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G. Seetharaman, C.AFor Respondent: Shri U. Anjaneyalu, CIT

Section 147Section 37

…the amount being debited to the profit and loss account was not actually paid in the relevant financial years, the Assessing Officer disallowed the same and brought to tax. 6.1 On appeal, by following the decision in the case of Exide Industries Ltd. v. UOI 292 ITR 470 (Cal), the ld. CIT(A) directed the Assessing Officer to allow the provision for leave salary and allowed the ground raised by the assessee for both the assessment years. 6.2 15 I.T.A. No.307/M/17 & Ors v. CIT 45 taxmann.com 428 (Kerala) as it was the only decision after the stay granted by the Hon’ble Supreme Court on the decision of the Hon’b…

Tamilnadu Small Industries Corporation Ltd., Chennai vs. ACIT, Chennai

In the result, the appeals filed by the assessee in I

ITA 307/CHNY/2017[2009-10]Status: DisposedITAT Chennai09 Jun 2017AY 2009-10

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G. Seetharaman, C.AFor Respondent: Shri U. Anjaneyalu, CIT

Section 147Section 37

…the amount being debited to the profit and loss account was not actually paid in the relevant financial years, the Assessing Officer disallowed the same and brought to tax. 6.1 On appeal, by following the decision in the case of Exide Industries Ltd. v. UOI 292 ITR 470 (Cal), the ld. CIT(A) directed the Assessing Officer to allow the provision for leave salary and allowed the ground raised by the assessee for both the assessment years. 6.2 15 I.T.A. No.307/M/17 & Ors v. CIT 45 taxmann.com 428 (Kerala) as it was the only decision after the stay granted by the Hon’ble Supreme Court on the decision of the Hon’b…

The Jute Corporation of India Limited., Kolkata vs. Addl C.I.T RG - 1, Kolkata

In the result ITA No.864/Kol/2013 is partly allowed for statistical purposes

ITA 863/KOL/2013[2005-06]Status: DisposedITAT Kolkata05 Apr 2017AY 2005-06

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A Nos. 863&864/Kol/2013 Assessment Year : 2005-06 The Jute Corporation Of India Ltd. -Vs.- A.C.I.T., Range-1, Kolkata Kolkata [Pan : Aabct 8820 B] (Respondent) (Appellant)

For Appellant: Shri B.Syam, FCAFor Respondent: Shri Rajat Kumar Kureel, JCIT, Sr.DR

Section 143(3)Section 144

…herefore denied the claim of the Assessee for deduction of the aforesaid sum. 9. The plea of the assessee was that since section 43B(f) of the Act was declared unconstitutional by the Hon’ble Calcutta High Court in the case of Exide Industries Limited vs UOI 292 ITR 470 (Cal) provision for leave encashment thus based on proper estimate is a certain liability and should be allowed as deduction. Against the decision of the Hon’ble Calcutta High Court, the Revenue has preferred appeal before the Hon’ble Supreme Court and the said appeal has been admitted for adjudication, and the operation of the order of the Hon’b…

DCIT, Cir-4, Kolkata vs. M/S Star Paper Mills Ltd., Kolkata

In the result, the appeal filed by the revenue is partly allowed for statistical purpose

ITA 480/KOL/2014[2008-2009]Status: DisposedITAT Kolkata22 Mar 2017AY 2008-2009

Bench: Shri M.Balaganesh & Shri S.S. Viswanethra Ravi

Section 43B

…e year under consideration had made a provision of Rs.1.51 crores for leave encashment on the basis of an acturial valuation and the same was claimed as deduction by relying on the decision of the Hon’ble Calcutta High Court in assesese’s own case reported in 292 ITR 470 and the decision of the Hon’ble Supreme Court in the case of Bharat Earth Movers reported in 245 ITR 428. The Assessing Officer, however, disallowed the claim of the assessee for provision of leave encashment relying on the Clause (f) inserted in Section 43B by the Finance Act, 2001 w.e.f. 1s t April, 2002. The ld. CIT(Appeals) confirmed the said…

Sicpa India Private Limited (Formerly Known As Sicpa India Ltd.), Kolkata vs. DCIT, Circle -8, Kolkata

In the result appeal by the Assessee is partly allowed for statistical purpose while appeal by the revenue is dismissed

ITA 885/KOL/2012[2007-08]Status: DisposedITAT Kolkata22 Mar 2017AY 2007-08

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 885/Kol/2012 Assessment Year : 2007-08 Sicpa India Private Limited -Vs.- D.C.I.T., Circle-8, (Formerly Known As Kolkata Sicpa India Ltd. ), Kolkata [Pan : Aadcs 6121 L] (Respondent) (Appellant) I.T.A No. 933/Kol/2012 Assessment Year : 2007-08 D.C.I.T., Circle-8, Sicpa India Private Limited Kolkata (Formerly Known As Sicpa India Ltd. ), Kolkata [Pan : Aadcs 6121 L] (Respondent) (Appellant) For The Assessee : Shri Prashant Jaiswal, Ar For The Department : Shri Rajat Kumar Kureel, Jcit.Sr.Dr Date Of Hearing : 07.03.2017. Date Of Pronouncement : 22.03.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri Prashant Jaiswal, ARFor Respondent: Shri Rajat Kumar Kureel, JCIT.Sr.DR

Section 10(35)Section 14ASection 43B

…leave encashment is actually paid to the employee by the employer. The plea of the assessee before the AO was that since section 43B(f) of the Act was declared unconstitutional by the Hon’ble Calcutta High Court in the case of Exide Industries Limited vs UOI 292 ITR 470 (Cal) provision for leave encashment which is based on proper estimate is a certain liability and should be allowed as deduction. The AO however after making a reference to the fact that an appeal against the decision of the Hon’ble Calcutta High Court in the case of Exide Industries Ltd. (supra) has been preferred before the Hon’ble Supreme Cour…

Exide Industries Ltd. v. Union of India

What is Exide Industries Ltd. v. Union of India authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing Exide Industries Ltd. v. Union of India

DCIT 8(2), Mumbai vs. Mumbai Internaiotnal Airport P.Ltd, Mumbai

Mumbai International Airport P.Ltd, Mumbai vs. Addl CIT RG 8(20, Mumbai

M/S. the Faridabad Central Co-Op Bank Ltd., Faridabad vs. ACIT, Faridabad

The Tinplate Company of India, Kolkata vs. DCIT, Circle-3, Kolkata

The Tinplate Company of India, Kolkata vs. DCIT, Circle-3, Kolkata

The Tinplate Company of India Ltd., Kolkata vs. DCIT, Cir-3, Kolkata

The Tinplate Company of India Ltd., Kolkata vs. DCIT, Cir-3, Kolkata

Imc Ltd., Kolkata vs. DCIT, Cir-11, Kolkata

M/S S R Batliboi & Associate LLP, Kolkata vs. ACIT, Cir-54, Kolkata

Baitarani Gramya Bank, Bhubaneswar vs. ACIT, Balasore

ACIT, Chennai vs. Tamilnadu Small Idnustries Corporation Ltd., Chennai

ACIT, Chennai vs. Tamilnadu Small Idnustries Corporation Ltd., Chennai

Tamil Nadu Small Industries Corporation Ltd., Chennai vs. ACIT, Chennai

Tamil Nadu Small Industries Corporation Ltd., Chennai vs. ACIT, Chennai

Tamil Nadu Small Industries Corporation Ltd., Chennai vs. ACIT, Chennai

ACIT, Chennai vs. Tamil Nadu Small Industries Corporation Ltd., Chennai

Tamilnadu Small Industries Corporation Ltd., Chennai vs. ACIT, Chennai

The Jute Corporation of India Limited., Kolkata vs. Addl C.I.T RG - 1, Kolkata

DCIT, Cir-4, Kolkata vs. M/S Star Paper Mills Ltd., Kolkata

Sicpa India Private Limited (Formerly Known As Sicpa India Ltd.), Kolkata vs. DCIT, Circle -8, Kolkata