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
3) of the said
Act. The first appellate authority by an order dated March 30, 2011
allowed the said appeal in part. By the said order the first appellate
authority held that the Assessing Officer was not justified in
making the disallowance of Rs.72,89,71,972/- and directed
deletion of the amount disallowed by the Assessing Officer on such
