PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S STEEL AUTHORITY OF INDIA EMPLOYEES CO OPERATIVE CREDIT SOCIETY LTD
In the result, the appeals filed by the revenue are dismissed and the
ITAT/62/2023HC Calcutta10 Apr 2023
Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th April, 2023 Appearance : Ms. Smita Das De, Adv. …For The Appellant Mr. Saumya Kejriwal, Adv. Mr. G.S. Gupta, Adv. …For The Respondent The Court : We Have Heard Ms. Smita Das De, Learned Standing Counsel For The Appellant & Mr. Saumya Kejriwal, Learned Counsel For The Respondent. There Is A Delay Of 168 Days In Filing These Appeals.
Section 14ASection 260A
disallowing
the expenditure by invoking Section 14A of the Act, read with Rule 80P(2),
80P(2)(a)(i) and 3(i) and Income tax Rules, 1962. On going through the order
passed by the Tribunal, we find that the relevant decision on the point has been
4
