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
vi) agri commodity, marine products etc. for both domestic and
export market; (vii) manufacture and sale of wide range of speciality papers
and paper board for various applications; (viii) other business include
garments and accessories personal care products, agarbattis, matches and
other infrastructure business namely generation of electricity from TG and
windmill and steam power for captive consumption
