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

disallowed the deduction claimed under Section 80IA(4) of the Act. The assessee moved the Dispute Resolution Panel (DRP) contending that the assessing officer erred in not considering that the assessee had produced the Port certificate granted by the specified authority which certified that the infrastructural facility developed by the assessee is an integral part of the port

AI CHAMPDANY INDUSTRIES LTD. vs. COMMISSIONER, INCOME TAX, CENTRAL - II KOLKATA , WEST BENGAL

In the result, we find that the order of the

Bench: : The Hon’Ble Justice T.S. Sivagnanam

disallowing the deduction under Section 80HHC and also making other additions on the ground that the assessee has wrongly interpreted the said Section. As against the order passed by the CIT(A) dated 15.11.1999, the revenue had earlier filed appeal to the learned Tribunal which was dismissed by order dated 20.8.2002. It appears that as against the order passed

INDIAN ALUMINIUM COMPANY LIMITED vs. COMMISSIONER OF INCOME TAX,

In the result, the appeals filed by the revenue

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 5Th January, 2023 Appearance : Mr. Om Narain Rai, Adv. …For The Revenue. Mr. J.P. Khaitan, Sr. Adv. Ms. Arati Agarwal, Adv. Ms. Rosy Banerjee, Adv. Mr. Binayak Gupta, Adv. …For The Assessee The Court : These Appeals Filed By The Revenue As Well As The Assessee Under Section 260A Of The Income Tax Act, 1961 (The Act) Are Directed Against The Order Dated October 20, 2006, Passed By The Income Tax Appellate Tribunal `A’ Bench, Kolkata (Tribunal) In Ita 1221/Kol./2006 & Ita 1045/Kol./2006, For The Assessment Year 2002-03. The Appeal Being Ita 173 Of 2007 Was Admitted On 7Th May, 2008 On The Following Substantial Questions Of Law :- “Whether On The Facts & In The Circumstances Of The Case The Learned Tribunal Was Justified In Law In Not Allowing :

256/- incurred by the appellant on community development without considering the decision of the Madras High Court reported in 266 ITR 170 and the decision of the Karnataka High Court reported in 166 ITR 866 and the Tribunal’s decision reported in 96 ITD 186, (vi) The contribution made towards person scheme under Section 43B of the Act before filing

COMMISSIONER OF INCOME TAX, KOL-III vs. M/S. INDIAN ALUMINIUM CO. LTD.

In the result, the appeals filed by the revenue

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 5Th January, 2023 Appearance : Mr. Om Narain Rai, Adv. …For The Revenue. Mr. J.P. Khaitan, Sr. Adv. Ms. Arati Agarwal, Adv. Ms. Rosy Banerjee, Adv. Mr. Binayak Gupta, Adv. …For The Assessee The Court : These Appeals Filed By The Revenue As Well As The Assessee Under Section 260A Of The Income Tax Act, 1961 (The Act) Are Directed Against The Order Dated October 20, 2006, Passed By The Income Tax Appellate Tribunal `A’ Bench, Kolkata (Tribunal) In Ita 1221/Kol./2006 & Ita 1045/Kol./2006, For The Assessment Year 2002-03. The Appeal Being Ita 173 Of 2007 Was Admitted On 7Th May, 2008 On The Following Substantial Questions Of Law :- “Whether On The Facts & In The Circumstances Of The Case The Learned Tribunal Was Justified In Law In Not Allowing :

256/- incurred by the appellant on community development without considering the decision of the Madras High Court reported in 266 ITR 170 and the decision of the Karnataka High Court reported in 166 ITR 866 and the Tribunal’s decision reported in 96 ITD 186, (vi) The contribution made towards person scheme under Section 43B of the Act before filing

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 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 2 Organization donation made to the concern Organization i.e. Herbicure

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 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 2 Organization donation made to the concern Organization i.e. Herbicure

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 account). The said question was answered in the following terms:- The tribunal has followed its order for assessment year 1990-1991. That apart, in Commissioner of Income Tax Versus Sugauli Sugar Works Private Limited, the Supreme Court affirmed

PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. TIRUPATI MEAL PRODUCERS(P)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 : Mr. Vipul Kundalia, Adv. Mr. Anurag Roy, 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 29.11.2019 Passed By The Learned Income Tax Appellate Tribunal, “C” Bench, Kolkata [Tribunal] In I.T.A. No. 904/Kol/2019 For The Assessment Year 2014-2015. The Revenue Has Raised The Following Questions Of Law For Consideration. A) Whether In The Facts & Circumstances Of The Case The Learned Income Tax Appellate Tribunal Erred In Law By Ignoring The Facts That The Central Government Vide Notification No.79/2016 Dated 6.9.2016 Withdrew The Recognition Given To Grant Approval Under Section 35[1][Ii] Of The Income Tax Act, 1961 Of M/S. Herbicare Bio-Herbal Research Foundation W.E.F. 1.4.2007 ? B) Whether In The Facts & Circumstances Of The Case The Learned Income Tax Appellate Tribunal Was Justified In Deleting The

disallowance made by the Assessing Officer in respect of the claim of assessee regarding deduction under section 35[1][ii] of the Income Tax Act, 1961 ? We have heard Mr. Vipul Kundalia, learned standing Counsel for the appellant and Mr. Subash Agarwal, learned counsel for the respondent. The learned tribunal has allowed the appeal filed by the assessee by following

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

In the result, the appeal filed by the revenue

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

disallowing any claim of the appellant until any material is brought on record.” After noting the above factual position, the tribunal examined the law on the subject and took note of the decision of the Hon’ble Supreme Court in the case of Industrial Infrastructure Development Corporation (Gwallior) M.P. Ltd. vs. Commissioner of Income Tax reported

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA vs. TAPATI SAHANA

In the result, the appeal filed by the revenue

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

disallowing any claim of the appellant until any material is brought on record.” After noting the above factual position, the tribunal examined the law on the subject and took note of the decision of the Hon’ble Supreme Court in the case of Industrial Infrastructure Development Corporation (Gwallior) M.P. Ltd. vs. Commissioner of Income Tax reported

COMMISSIONER OF INCOME TAX, KOL - IV vs. JCT. LTD.

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

Section 263 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act 1961’]. 4. In appeal, the CIT(A) upheld the order passed by the assessing officer, which was also affirmed by the Tribunal in appeal filed by the assessee. The assessee carried the matter to this Court in ITA No.271 of 2005, which was disposed