M/S. OUTOTEC (CANADA) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-2(1)
The appeals are dismissed and substantial questions
ITA/93/2018HC Calcutta17 Aug 2021
Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ
For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv
Section 11ASection 12ASection 260ASection 3Section 4
b)
Whether on the facts and in the circumstances of the
case and in law the Income Tax Appellate Tribunal erred
in reversing the order for cancellation of registration
under Section 12AA(3) of the Income Tax Act, 1961 ?
(c)
Whether the finding of the Income Tax Appellate Tribunal
regarding effective date of applicability of Section
4
12AA
