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

7. The short issue which falls for consideration is whether the learned Tribunal was right in allowing the benefit to the respondent/assessee under Section 80IC of the Act. The revenue’s contention is that the assessee having not undertaken any substantial expansion as required under Section 80IC(2)(b) of the Act, they cannot claim exemption under Section 80IC

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

7. The short issue which falls for consideration is whether the learned Tribunal was right in allowing the benefit to the respondent/assessee under Section 80IC of the Act. The revenue’s contention is that the assessee having not undertaken any substantial expansion as required under Section 80IC(2)(b) of the Act, they cannot claim exemption under Section 80IC

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

7. The short issue which falls for consideration is whether the learned Tribunal was right in allowing the benefit to the respondent/assessee under Section 80IC of the Act. The revenue’s contention is that the assessee having not undertaken any substantial expansion as required under Section 80IC(2)(b) of the Act, they cannot claim exemption under Section 80IC

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

7. The short issue which falls for consideration is whether the learned Tribunal was right in allowing the benefit to the respondent/assessee under Section 80IC of the Act. The revenue’s contention is that the assessee having not undertaken any substantial expansion as required under Section 80IC(2)(b) of the Act, they cannot claim exemption under Section 80IC

KESORAM INDUSTRIES LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 2, KOLKATA

The appeals are allowed and substantial

Bench: Us In These Two Appeals.

2) of Section 14A does not enable the Assessing Officer to apply the method prescribed under rule 8D without determining in the first instance the correctness of the claim of the assessee, having 5 regard to the accounts of the assessee. The assessee placed reliance on the decision in the case of Godrej & Boyce Mfg. Co. Ltd. –Vs- DCIT reported

PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA vs. M/S. EIH LTD

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

disallowance under section 40(a)(i) of Rs.3,06,20,256/- paid as commission to non-resident by considering the facts pertaining to such expenses were not produced by the assessee before the assessing officer? We have heard Mr. S.N. Dutta, learned standing counsel assisted by Mr. Soumen Bhattacharjee, learned Counsel appearing for the appellant/revenue and Mr. J.P. Khaitan, learned

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 :

disallowance under Section 14A read with Rule 8D, deduction under Section 801A, deduction under Section 80IC. The assessment was completed under Section 143(3) of the Act by order dated 29.03.2014. Aggrieved by the same, the assessee preferred appeal before the Commissioner of Income Tax (Appeals) 2, Kolkata. The appeal was partly allowed by order dated 27.03.2017. Challenging the said

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

PRINCIPAL COMMISSIONER OF INCOME TAX-SILIGURI vs. SHEKHAR AGARWAL

In the result, these appeals are allowed and the substantial

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

PR CIT 9, KOLKATA vs. MANISHA TIKMANI

In the result, these appeals are allowed and the substantial

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL

In the result, these appeals are allowed and the substantial

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI

In the result, these appeals are allowed and the substantial

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GITESH TIKMANI

In the result, these appeals are allowed and the substantial

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. POOJA JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA