AI CHAMPDANY INDUSTRIES LTD. vs. COMMISSIONER, INCOME TAX, CENTRAL - II KOLKATA , WEST BENGAL

In the result, we find that the order of the

Bench: : The Hon’Ble Justice T.S. Sivagnanam

167/- in terms of the certificate issued by the Chartered Accountant in the statutory format. Thereafter, the assessee filed a petition under Section 154 of the Act with a prayer before the 4 assessing officer to increase the deduction under Section 80HHC on the basis of the total income determined in the assessment. The assessing officer after discussing

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

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