PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD
ITAT/81/2022HC Calcutta26 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA
For Respondent: Mr. Dhruba Ghosh, Adv
Section 34Section 36(1)Section 36(2)
Section 12 read with the Seventh
Schedule and the impugned award is thus liable to be set aside on this
ground alone.”
90. Mr. Dhruba Ghosh relied upon a recent decision of the Single Bench
of the Bombay High Court in the case of Sheetal Maruti
Kurundwade v. Metal Power Analytical (I) Pvt. Ltd. And Others
reported