COMMISSIONER OF INCOME TAX , KOL - III, KOL vs. M/S. MEENAKSHI TEA CO. LTD

Appeal is dismissed”

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

3 is not applicable on this issue without assigning any findings as regards the inapplicability of the provisions of section 14A of the Income Tax Act, 1961 read with Rule 8D(2)(iii) of the Income Tax Act, 1961? We have heard Mr. Prithu Dudheria, learned standing counsel appearing for the appellant/revenue and Mr. Bodhayan Bhattacharya, learned counsel appearing

PRINCIPAL COMMSSIONER OF INCOME TAX KOL 2 KOLKATA vs. INDIAN BANK

In the result, the appeal filed by the revenue is dismissed and the