COMMISSIONER OF INCOME TAX, (EXEMPTIONS) KOLKATA vs. NAWAL KISHORE KEJRIWALCHARITY TRUST

The appeals are dismissed and substantial questions

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA vs. ASHOK KUMAR MEMORIAL TRUST

The appeals are dismissed and substantial questions

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

COMMISIONER OF INCOME TAX (EXEMPTIONS ) KOLKATA vs. HARSH VARDHAN CHARITY TRUST

The appeals are dismissed and substantial questions

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

COMMISSIONER OF INCOME TAX (EXEMPTIONS ) KOLKATA vs. ALWAR CHARITY TRUST

The appeals are dismissed and substantial questions

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA vs. AKLING CHARITY TRUST

The appeals are dismissed and substantial questions

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA vs. KISHORE KANTI KHANDELWAL CHARITY TRUST

The appeals are dismissed and substantial questions

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

M/S. OUTOTEC (CANADA) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-2(1)

The appeals are dismissed and substantial questions

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate