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Section 13(1)(e)8 Section 13(2)6 Section 1385 Section 1094 Section 43B4 Section 203 Section 343 Section 36(1)3 Addition to Income3

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

Appeal is allowed to the extent indicated

ITA/125/2018HC Calcutta27 Jun 2024

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

25 years on giving notice to ELEL of such intention of not less than 24 months before the expiry of the licence. The licence fees was to be calculated and paid @ 23% on the gross turn- over of the Sea Rock Hotel to ELEL for each financial year, subject to certain conditions. The respondent had right to terminate the contract

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S GANESH REALTY AND MALL DEVELOPMENT PVT LTD

Accordingly, the appeal fails and the same stands dismissed

ITAT/66/2021HC Calcutta11 Feb 2022

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

Section 143(3)Section 260A

Showing 1–20 of 62 · Page 1 of 4

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

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S GANESH REALTY AND MALL DEVELOPMENT PVT LTD

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

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S GANESH REALTY AND MALL DEVELOPMENT PVT LTD

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD

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

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

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

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

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

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

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

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

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

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

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

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

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

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

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

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

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SUMAN KUMAR