SUN BIOTECHNOLOGY LTD.,KOLKATA vs. DCIT, CIRCLE-7(2), KOLKATA

In the result, appeal of the assessee is tr

Bench: Shri P.M. Jagtap, Hon’Ble, Kz) Assessment Years: 2012-13 Sun Biotechnology Ltd.....………….………...........................................................……………….…......Appellant 21A, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 8587 R] Vs. Deputy Commissioner Of Income Tax, Circle-7(2) Kolkata…………….......….……....…....Respondent Appearances By: Shri Subash Agarwal, A/R, Appeared On Behalf Of The Assessee. Shri Jayanta Khanra, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 2Nd, 2020 Date Of Pronouncing The Order : June 2Nd, 2020 Order Per P.M. Jagtap, Vp, Kz:-

section 198 "all sums deducted in accordance with the foregoing provisions of this chapter (that means provisions of this chapter (that means from Sec lion 192 to 196) shall for from Sec lion 192 to 196) shall for the purpose of computing the income of an assessee be de computing the income of an assessee be deemed to be income

ACIT, CIRCLE - 4, KOLKATA vs. M/S. APEX ENTERPRISES (I) LTD., KOLKATA

In the result, the appeal of the revenue is dismissed