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
TDS for information
technology expense, information technology expense, patent registration
charges, advances written off, excise duty debited to profit and loss
account, disallowance under Section 40(a) for payment made for export
commission, disallowance under Section 40(a) for payment made to foreign
parties, bogus purchases, liquidated damages, income tax interest expense,
commission to non-executive directors, disallowance under Section
