Search: disallowance

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Key Topics

Section 14A4 Section 115J4 Section 804 Section 92B3 Section 260A2 Section 682 Section 143(3)2 Deduction2 Disallowance2 Addition to Income

PRINCIPAL COMMISSIONER OF INCOME TAX 2, KOLKATA vs. M/S KESORAM INDUSTRIES LTD

In the result, the appeal is dismissed and it is held that substantial

ITAT/67/2022HC Calcutta20 Dec 2022

Bench: :

Section 115JSection 143(3)Section 14ASection 260ASection 68Section 80ISection 92B

92F of the Income Tax Act, 1961 and relevant judicial pronouncement of the jurisdictional Hon’ble Calcutta High Court ? (f) Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal has erred in law in not appreciating that tariff orders are regulated but not controlled and therefore rates of sale of power

PRINCIPAL COMMISSIONER OF INCOME TAX 2, KOLKATA vs. M/S KESORAM INDUSTRIES LTD

PRINCIPAL COMMISSIONER OF INCOME TAX 2, KOLKATA vs. M/S KESORAM INDUSTRIES LTD

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S KESORAM INDUSTRIES LTD