DEYS MEDICAL (U.P.) PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA
ITAT/160/2024HC Calcutta18 Feb 2026
Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR
Section 40
1.
This appeal is directed against the order of the Income Tax Appellate
Tribunal (hereinafter referred to as the "Tribunal"), Kolkata Bench "B", dated
ITAT 160 of 2024
-2-
November 29, 2023, in Income Tax Appeal No. 1703/Kol/2018, relating to the
assessment year 2005-06. The appellant challenges the Tribunal's partial
confirmation of the Assessing Officer's disallowance