PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED
ITAT/338/2016HC Calcutta05 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
For Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 143(3)Section 154Section 195Section 260ASection 40Section 5Section 50CSection 9
154 of the said Act and the total income was
revised at Rs.172,19,20,000/-. In the order passed under Section
143(3)/154 dated 27.01.2011 the disallowance under Section
40(a)(ia) was restricted to the extent of Rs.72,89,71,972/-.
6. The
Assessee
Company
preferred
an
appeal
before
the
Commissioner of Income Tax (A)-XII, Kolkata
