PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD
ITAT/89/2025HC Calcutta21 Jul 2025
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 :
For Appellant: Mr. Prithu Dudhoria, AdvocateFor Respondent: Mr. J.P. Khaitan, Senior Advocate
Section 14ASection 260ASection 37(1)Section 40a
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) of the Act was issued on
30.08.2011. Subsequently, notice under Section 142(1) was issued along
with a questionnare.
5. The assessee company is engaged in the business of (i) manufacture
