PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S SREELEATHERS

Accordingly, the appeal fails and is dismissed

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

iii) Whether on the facts and circumstances of the case the Learned Income Tax Appellate Tribunal “A” Bench, Kolkata has answered in favour of the assessee regarding addition under Section 68 of the Income Tax Act, 1961 unsecured loan and interest there off? (iv) Whether on the facts and circumstances of the case and on question of law the Learned

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD

Bench: The Learned Tribunal – One By The Assessee & The Other By The Revenue Which Have Been Disposed Of By A Common Order, Impugned In This Appeal. 2. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :

14,46,480/- and book profit under Section 115JB at Rs. 5883,58,39,895/-. Subsequently, the assessee filed revised return on 30.03.2012 showing the total income of Rs. 58,19,55,22,380/- and book profit under Section 115JB at Rs. 59,03,41,20,702/-. The case was selected 5 for scrutiny and notices under Section 143(2

PRINCIPAL COMMISSIONER OF INCOME TAX-14, KOLKATA vs. PKS HOLDINGS

In the result, the appeal is partly allowed and the question nos

Bench: : The Hon’Ble Justice T.S. Sivagnanam

14, KOLKATA Vs M/S. PKS HOLDINGS BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM A N D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 3rd August, 2022. Appearance: Mr. Tilak Mitra, Adv. ...for the appellant. Mr. Ranjeet Kumar Murarka, Sr. Adv. Mr. Vivek Murarka, Adv. Mr. Dibanath Dey, Adv. ...for the respondent. The Court:- This appeal filed by the revenue under

JET AGE SECURITIES PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX, KOLKATA-III

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

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

III Appearance:- Mr. J.P. Khaitan, Sr. Adv. Mr. Sanjay Bhaumik, Adv. Mrs. Swapna Das, Adv. Mr. Siddhartha Das, Adv. .….For the Appellant. Mr. Tilak Mitra, Adv. …..For the Respondent. ITA NO. 79 OF 2010 Page 2 of 12 JUDGMENT (Judgment of the Court was delivered by T.S.SIVAGNANAM, J.) 1. This appeal filed by the assessee under Section 260A