PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. BOTHRA SHIPPING SERVICES PVT LTD

In the result, the appeals are dismissed and the substantial

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

disallowance of deduction claimed under Section 80IA(4) of the Income Tax Act, 1961 (the Act). The facts which are necessary

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. BOTHRA SHIPPING SERVICES PVT LTD

In the result, the appeals are dismissed and the substantial

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

disallowance of deduction claimed under Section 80IA(4) of the Income Tax Act, 1961 (the Act). The facts which are necessary

MA/S SKYSCRAPER PROJECTS PVT LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-10(2), KOLKATA

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

disallowance can be made. Similar issue arose for consideration in the case of Commissioner of Income Tax vs. Noble & Hewitt (I) (P.) Ltd., [2008] 166 taxmann.com 48 (Del.) wherein it was held that when the assessee has not even claimed any deduction

THE PRINCIPAL COMMISSIONER OF INCOME TAX,KOL-11,KOLKATA vs. ASHIANA AMAR DEVELOPERS

Accordingly the appeal fails and dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 26Th July, 2022 Appearance : Mr. Tilak Mitra, Adv… For The Appellant. Mr. Pratyush Jhunjhunwala, Adv. Mr. Mrigank Kejriwal ….For Respondent. Ga/1/2018 The Court : We Have Heard Mr. Tilak Mitra, Learned Standing Counsel For The Appellant & Mr. Pratyush Jhunjhunwala Learned Advocate Assisted By Mr. Mrigank Kejriwal, Learned Advocate For The Respondent/Assessee. There Is A Delay Of 118 Days In Filing The Appeal. We Have Perused The Affidavit Filed In Support Of The Petition & Found That Sufficient Cause Has Been Shown For Not Being Able To Prefer The Appeal Within The Period

deduction was claimed by the assessee in respect of the same project up to the stage which was concluded during the assessment year 2010-11. The assessing officer disallowed

COMMISSIONER OF INCOME TAX (LARGE TAX PAYERS UNIT) KOLKATA vs. CENTURY PLYBOARDS (INDIA) LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

deduction was disallowed. The reasoning of the assessing officer in all these three years is that the assessee has not undertaken

COMMISSIONER OF INCOME TAX (LARGE TAX PAYERS UNIT), KOLKATA vs. M/S. CENTURY PLYBOARDS (I) LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

deduction was disallowed. The reasoning of the assessing officer in all these three years is that the assessee has not undertaken

COMMISSIONER OF INCOME TAX (LARGE TAX PAYERS UNIT) KOLKATA vs. M/S CENTURY PLYBOARDS (I) LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

deduction was disallowed. The reasoning of the assessing officer in all these three years is that the assessee has not undertaken

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S SUVARNA COMMERCIAL PVT LTD

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

deduction was disallowed. The reasoning of the assessing officer in all these three years is that the assessee has not undertaken

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. M/S SURENDRA STEELS PVT LTD

In the result, the appeal fails and the substantial question of law is

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd April, 2023 Appearance : Mr. Soumen Bhattacharjee, Adv. ….For Appellant Mr. Subash Agarwal, Adv. …For Respondent The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 20Th May, 2022 Passed By The Income Tax Appellate Tribunal, `B’ Bench, Kolkata In Ita No.78/Kol./2022 For The Assessment Year 2019-20. The Revenue Has Raised The Following Substantial Question Of Law For Consideration : - “Whether The Learned Income Tax Appellate Tribunal Has Committed Substantial Error In Law In Deleting The Addition Made On Account Of Disallowance Of Deduction Under Section 80-Ic Of The Act ? ”

disallowance of deduction under Section 80-IC of the Act ? ” 2 We have heard Mr. Soumen Bhattacharjee, learned standing Counsel

PRINCIPAL COMMISSIONER OF INCOME TAX-12,KOLKATA vs. M/S.SOORAJMULL NAGARMULL

In the result, the appeal is dismissed and the substantial questions of

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

disallowance of deduction and adding back the sum being unclaimed credit balances unilaterally written back (credited to the profit and loss

PRINCIPAL COMMISSIONER OF INCOME TAX -4, KOLKATA vs. M/S. MACO CORPORATION INDIA PVT LTD

In the result, the appeal filed by the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022. Appearance : Ms. Smita Das De, Adv. …For Appellant. Mr. J. P. Khaitan, Sr. Adv., Mr. Anil Kumar Dugar,Adv. Mr. R. Chatterjee,Adv. Mr. Subash Agarwal, Adv. ……For Respondent. The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 13.4.2018 Passed By The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata [Tribunal] In I.T.A. No. 378/Kol/2017 For The Assessment Year 2014-2015. The Appeal Was Admitted On 1.12.2021 To Decide The Following Question Of Law: A) Whether On The Facts & The Circumstances Of The Case The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata Erred In Law By Deleting The Disallowance Of Deduction Under Section 35(1) (Ii) Of The Income Tax Act, 1961 Of Rs.4,37,50,000/-? B) Whether The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata Failed To Appreciate The Fact That The Assessee Company Had Debited Rs.2,50,00,000/- On Account Of Scientific Research

disallowance of deduction under section 35(1) (ii) of the Income Tax Act, 1961 of Rs.4,37,50,000/-? b) Whether

THE PRINCIPAL COMMISSIONER OF INCOME TAX -1 KOLKATA vs. M/S MODERN GEARS PVT LTD

In the result, the appeal filed by the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022. Appearance : Ms. Smita Das De, Adv. …For Appellant. Mr. J. P. Khaitan, Sr. Adv., Mr. Anil Kumar Dugar,Adv. Mr. R. Chatterjee,Adv. Mr. Subash Agarwal, Adv. ……For Respondent. The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 13.4.2018 Passed By The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata [Tribunal] In I.T.A. No. 378/Kol/2017 For The Assessment Year 2014-2015. The Appeal Was Admitted On 1.12.2021 To Decide The Following Question Of Law: A) Whether On The Facts & The Circumstances Of The Case The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata Erred In Law By Deleting The Disallowance Of Deduction Under Section 35(1) (Ii) Of The Income Tax Act, 1961 Of Rs.4,37,50,000/-? B) Whether The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata Failed To Appreciate The Fact That The Assessee Company Had Debited Rs.2,50,00,000/- On Account Of Scientific Research

disallowance of deduction under section 35(1) (ii) of the Income Tax Act, 1961 of Rs.4,37,50,000/-? b) Whether

RAMESH KUMAR NANGALIA KATRA (HUF) vs. COMMISSIONER I.TAX - XVI, KOLKATA

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : September 9, 2022. Appearance: Mr. Ananda Sen, Adv.. … For Appellant Mr. Prithu Dudhoria, Adv. …For Respondent The Court:- This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 24Th September, 2003 Passed By The Income Tax Appellate Tribunal “C” Bench, Kolkata (Tribunal). The Assessee Has Raised The Following Substantial Questions Of Law For Consideration. 1. Whether, On The Facts & In The Circumstances Of The Case, The Tribunal Misdirected Itself In Law In Not Appreciating That All The Necessary Particulars For Verification Of The Allowability Of The Claim Of Deductibility Of The Commission Payment In Computation Of Income Were Found Out & Verified In The Order Of The First Appellate Authority, That Is The Commissioner Of Income Tax [Appeals] & Whether The Tribunal Was Justified In Law In Upholding The Disallowance Of Claim For Deduction Of The Commission Payment Made By The Assessing Officer & Whether The Finding Arrived At Was Perverse ?

deductibility of the Commission payment in computation of income were found out and verified in the order of the First Appellate Authority, that is the Commissioner of Income Tax [Appeals] and whether the Tribunal was justified in law in upholding the disallowance

PRINCIPAL COMMISSIONER OF INCOME TAX , CENTRAL 1, KOLKATA vs. M/S MBL INFRASTRUCTURE LIMITED

Accordingly, the appeal fails and dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : September 12, 2022. Appearance: Mr. Tilak Mitra, Adv. … For Appellant Mr. J.P. Khaitan, Sr. Adv. …For Respondent The Court :- This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 22Nd October 2020 Passed In

disallowance of claim of deduction u/s 80IA of the Act ? 2 ii) WHETHER in the facts and circumstances of the case

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. SRI RAHUL SARAF

The appeal stands disposed of on the ground of low tax effect

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Hiranmay Bhattacharyya Date : September 20, 2024. Appearance : Mr. Soumen Bhattacharjee, Adv. Ms. Doyel Dey, Adv. …For Appellant. Mr. Soumitra Chowdhury, Adv. Mr. Avra Mazumder, Adv. Mr. Pranabesh Sarkar, Adv. Mr. Suman Bhowmik, Adv. Mr. Samrat Das, Adv. Ms. Elina Dey, Adv. Mr. Sourendra Nath Banerjee, Adv. …For Respondent

disallowance of claim and deduction under Section 54F considering the facts of the case of the assessee for assessment year

THE WEST BENGAL STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-32, KOLKATA

The appeal is disposed of and the substantial question of law is answered

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 20Th August, 2025. Appearance :

disallowance of claim of Deduction under section 80P(2)(a)(i) for interest income of Rs.55,08,000/- and Interest

COMMISSIONER OF INCOME TAX, BURDWAN vs. M/S. THE BURDWAN CENTRAL COOPERATIVE BANK LIMITED

In the result, the appeals of the revenue are

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 16Th March, 2023 Appearance : Mr. Soumen Bhattacharjee, Adv. ...For The Appellant In Ita/63/2008. Ms. Smita Das De, Adv. ...For The Appellant In Ita/837/2008.. Mr. J. P. Khaitan, Sr. Adv. Mr. Siddharth Das, Adv. Ms. Swapna Das, Adv. ...For The Respondent. The Court : This Appeal (Ita/63/2008) Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The ‘Act’ For Brevity) Is Directed Against The Order Dated 27Th June, 2007 Passed By The Income Tax Appellate Tribunal, “A” Bench, Kolkata (The Tribunal) In Ita No.1279 & 1280/Kol/2007 Years 2003-04 & 2004-05.

disallowing the claim for deduction u/s. 80(P)(2)(a)(i) relying on the said judgment of the Supreme Court

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. BALMER LAWRIE AND CO LTD

In the result, the appeal filed by the revenue is dismissed on the ground

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

disallowance treating the same as deductable expenditure under Section 37 of the Act. Further the assessing officer in regular assessment