PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD
ITAT/89/2025HC Calcutta21 Jul 2025
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 :
For Appellant: Mr. Prithu Dudhoria, AdvocateFor Respondent: Mr. J.P. Khaitan, Senior Advocate
Section 14ASection 260ASection 37(1)Section 40a
4. The assessee filed their return of income for the assessment year under
consideration A.Y. 2010-2011 on 30.09.2010 showing the total income of
Rs. 61,09,14,46,480/- and book profit under Section 115JB at Rs.
5883,58,39,895/-. Subsequently, the assessee filed revised return on
30.03.2012 showing the total income
