PRINCIPAL COMMISSIONER OF INCOME TAX -3, KOLKATA vs. M/S. ITC LIMITED
Appeal is allowed to the extent indicated
ITA/125/2018HC Calcutta27 Jun 2024
Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ
43-50
VII.
Discussions and Findings
50-77
Page 2 of 77
A.F.R
JUDGMENT
Surya Prakash Kesarwani, J.:
1. Heard Sri Om Narayan Rai, learned senior standing counsel
assisted by Sri Prithu Dudheria, learned junior standing counsel
for the appellant and Sri J.P. Khaitan, learned senior advocate
assisted by Ms. Nilanjana Banerjee Pal, learned advocate for the
respondent.
Facts