“Section 2(22)(x)”

Section References (mined)Section 2Section 2(22)(x)2 judgments

SARWOTTAM ISPAT LTD.,,KOLKATA vs. DCIT, CIRCLE 2(2), , KOLKATA

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

ITA 676/KOL/2025[2014-15]Status: DisposedITAT Kolkata12 Sept 2025AY 2014-15

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2014-15 Sarwottam Ispat Ltd……….. ……………………………….……….……Appellant 11-B, Goenka Niketan, Jatindra Mohan Avenue, Kol - 700006. [Pan: Aaecs4392N] Vs. Dcit, Circle-2(2), Kolkata…………………………….....……...…..…..Respondent Appearances By: Shri Anil Kochar, Advocate, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 02, 2025 Date Of Pronouncing The Order : September 12, 2025 Order Per Pradip Kumar Choubey:

Section 143(3)Section 2(22)(x)Section 250

आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh

SHWETA INFRASTRUCTURE AND HOUSING INDIA PRIVATE LIMITED ,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX , MUMBAI

Appeal of the appellant is allowed for statistical purposes

ITA 3997/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara (Jm) & Shri Omkareshwar Chidara (Am)

Section 2(22)(x)Section 24Section 36(1)(va)Section 43

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “G” Bench, Mumbai. Before Shri Satbeer Singh Godara (JM) & Shri Omkareshwar Chidara (AM