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

2. The assessee company is engaged in the business of manufacture and sale of various industrial and mechanical gases, cryogenic and non-cryogenic plants and vessels. A show cause notice was issued to the assessee alleging that tax was not deducted at source in terms of the provisions of Section 40(a)(ia) of the Act in respect

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

2 (a) 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 assessee was entitled to deduction in respect of raw hide purchases made in cash exceeding Rs.20,000/- u/s 40A(3) of the Income Tax Act, 1961 ? (b) Whether on the facts

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 either under Section 37(10 nor under 40A(ia) of the Act. Aggrieved by same, the revenue preferred appeal before the tribunal. The tribunal took into consideration the fact that certain documents were placed for the first time before the CIT(A) and after stating about what are irrelevant considerations held that evidence regarding the nature of service rendered

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)

2) was issued. Subsequently, a questionnaire along with notice under section 142(1) was issued. The assessee appeared before the Assessing Officer and furnished the details. The first issue which was considered by the Assessing Officer is with regard to the profit from civil construction business. In accordance with the stand taken by the assessee, the Assessing Officer rejected

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