COMM OF INCOME TAX, (LARGE TAXPAYER UNITS), KOLKATA vs. M/S HINDUSTAN COPPER LIMITED
In the result, the appeal filed by the revenue is
ITAT/268/2017HC Calcutta10 Dec 2021
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
For Appellant: MR. Smarajit Roy Chowdhury, AdvFor Respondent: Mr. J. P. Khiatan, Sr. Adv
Section 260ASection 35DSection 35ESection 37(1)
disallowance of
expenditure of Rs.19,00,87,300/- shown under the head “Mine
Development
Expenditure”
without
considering
the
applicability of Section 35E
