PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD
ITAT/89/2025HC Calcutta21 Jul 2025
Bench: The Learned Tribunal – One By The Assessee & The Other By The Revenue Which Have Been Disposed Of By A Common Order, Impugned In This Appeal. 2. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :
For Appellant: Mr. Prithu Dudhoria, AdvocateFor Respondent: Mr. J.P. Khaitan, Senior Advocate
Section 14ASection 260ASection 37(1)Section 40a
transfer pricing adjustment. Thereafter the assessing officer called for
various details and the matter was discussed with the assessee. The issue
which was considered by the assessing officer are with regard to the
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unexpired discount on forward contracts, market to market loss of forward
contracts, designed charges, non-deduction of TDS for information
technology expense, information technology expense, patent
