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