PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED

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

disallowance under Section 40(a)(i) and (ia) of the Act would be made. The aforesaid decisions also support the view of this Court on the issue as to applicability of the provisions of Section 40a

PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA - 4 vs. M/S STANDARD LEATHER PVT LTD

In the result, the appeal is dismissed and the substantial questions of

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE ANANDA KUMAR MUKHERJEE

40A(3) of the Income Tax Act, 1961 ? (b) Whether on the facts and in the circumstances of the case, the Learned Income Tax Appellate Tribunal, ‘C’ Bench was correct in holding that the purchases were made from the persons covered by the provisions of Rule 6DD(e) of the Income Tax Rules, without having any material on record

MA/S SKYSCRAPER PROJECTS PVT LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-10(2), KOLKATA

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 40A (3) and Rule 6DD (j). No disallowance could have been made in view of the provisions of S. 40A

PRINCIPAL COMMISSIONER OF INCOME TAX-14, KOLKATA vs. PKS HOLDINGS

In the result, the appeal is partly allowed and the question nos

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

disallowed. Apart from that the assessing officer also pointed out that the same cannot be allowed under Section 40A(ia) of the Act. Aggrieved

PRINCIPAL COMM OF INCOME TAX, ASANSOL vs. M/S EASTERN COALFIELDS LTD

Accordingly, the appeal fails and it is dismissed

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

40A(9) of the Act? c) Whether on the facts and circumstances of the case and in law, the Learned Income Tax Appellate Tribunal, “C” Bench, was justified in reversing the finding of CIT (Appeals) in deleting the addition

C.I.T CENTRAL I vs. J. K. INDUSTRIES LTD.

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

Section 40A(9) of the Income Tax Act, 1961 and in that view deleting the disallowance of Rs.17,05,646/- ? 2 ii) Whether