PRINCIPAL COMM OF INCOME TAX, ASANSOL vs. M/S EASTERN COALFIELDS LTD

Accordingly, the appeal fails and it is dismissed

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

40A(9) of the Act? c) Whether on the facts and circumstances of the case and in law, the Learned Income Tax Appellate Tribunal, “C” Bench, was justified in reversing the finding of CIT (Appeals) in deleting the addition