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2 results for “section 68”+ Section 10Bclear

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Key Topics

Section 10B4Section 80I3Section 1473Section 143(3)3Section 260A2Section 22

PRINCIPAL COMMISIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. M/S SHALIMAR PELLET FEEDS LIMITED

In the result, the substantial questions of law framed

ITAT/29/2021HC Calcutta04 Apr 2022

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

Section 2Section 260ASection 40A(2)(b)Section 80I

68,279/- in the Assessment Year 2009-10 as claimed by the assessee since the same is entitled to 15% on lorries, which was not used for the business of hire ?” We have heard Ms. Smita Das De, learned standing counsel for the revenue and Mr. Abhratosh Majumdar, learned senior counsel assisted by Ms. Swapna Das and Mr. Siddhartha

PRINCIPAL COMMISSIONER OF INCOME TAX, KOL-1, KOLKATA vs. CHEVIOT COMPANY LIMITED

ITAT/420/2016HC Calcutta
11 Jul 2022

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

Section 10BSection 143(3)Section 147Section 148Section 260A

68 days in filing the appeal. Accordingly, IA No.GA/1/2016 (Old No.GA/3451/2016) is allowed. ITAT/420/2016: This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed against the order dated 20th January, 2016 passed by the Income Tax Appellate Tribunal, Kolkata, “A” Bench, Kolkata in ITA No.530/Kol/2012