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Section 260A3 Section 133(6)2 Section 14A2 Addition to Income2 Deduction2

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

deduction of 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

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. M/S JAJODIA FINANCE LIMITED

PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA - 4 vs. M/S STANDARD LEATHER PVT LTD