PRINCIPAL COMMISSIONER OF INCOME TAX -3, KOLKATA vs. M/S. ITC LIMITED

Appeal is allowed to the extent indicated

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

Section 143(3) of the Income Tax Act, 1961 (hereinafter Page 5 of 77 referred to as ‘the Act, 1961’) relating to the assessment year 2006-07. 6. In appeal filed by the respondent ITC before the CIT[Appeal], the appeal was allowed and the receipt of the aforesaid amount of Rs.32.42 crores was held to be a capital receipt

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

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

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

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

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

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

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

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

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

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

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

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

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

M/S SINGHI AND CO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX VIII

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

TCG LIFE SCIENCES PVT LTD vs. JOINT COMM OF INCOME TAX RANGE59 KOL AND ANR

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

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

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

SHWETA CHHAWCHHARIA vs. COMMISSIONER OF INCOME TAX, KOLKATA-12

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA vs. ELECTROCAST SALES INDIA LTD.

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

12. With the above reasoning, the learned single bench of this court refused to grant injunction against BCL as being the third party to the testamentary suit. It is submitted that the same principle would apply in the instant case and no interim order can be passed affecting BCL and other companies, trusts and societies by a coordinate bench

M/S. V2 RETAIL LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, KOLKATA

The appeal is Allowed to

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Housing Finance is sufficient to bring them within the ambit of the definition of "Public Authority as defined in Section 2(h) of the Right to Information Act. 2005.” In view of above we find that the interest expenses claimed by the assessee to the LIC Mutual Fünd are covered under the provisions of section 43B of the Act. Accordingly