PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD

Bench: The Learned Tribunal – One By The Assessee & The Other By The Revenue Which Have Been Disposed Of By A Common Order, Impugned In This Appeal. 2. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :

vi) agri commodity, marine products etc. for both domestic and export market; (vii) manufacture and sale of wide range of speciality papers and paper board for various applications; (viii) other business include garments and accessories personal care products, agarbattis, matches and other infrastructure business namely generation of electricity from TG and windmill and steam power for captive consumption