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
1) was issued along
with a questionnare.
5. The assessee company is engaged in the business of (i) manufacture and
sale of cigarettes and smoking tobacco in domestic and export market; (ii)
development projects, process and sale of unmanufactured tobacco for
export and domestic market; (iii) manufacture and sale of printed and
packaged materials including educational and other stationary products
