COMMISSIONER OF INCOME TAX 14 KOLKATA vs. RAMESH CHAND GUPTA

In the result, the appeal filed by the revenue is

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

27,20,974/- under Section 40(a)(i) on account of advertisement publicity and sales which was reasonable considering the fact that the documents in support of such expenses were not produced by the assessee before the assessing officer? (v) Whether on the facts and in the circumstances of the case, the Learned Tribunal erred in law in deleting

PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

27, 2011 under the provisions of Section 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

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

TDS certificate and no evidence was brought on record to establish rendering of service by the party. The Inspector attached to the department was directed to conduct an enquiry, who reported that there was no such concern ever existed in the said premises. Therefore, in absence of any evidence regarding rendering of service, the expenditure claimed was disallowed. Apart from