MCLEOD RUSSEL INDIA LTD,KOLKATA vs. DCIT, CIRCLE-4(1), KOLKATA, KOLKATA
In the result the appeal of the assessee is allowed
ITA 682/KOL/2017[2012-13]Status: DisposedITAT Kolkata28 Jul 2017AY 2012-13
Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 682/Kol/2017 Assessment Year : 2012-13 Mcleod Russel India Ltd. -Vs.- D. C.I.T., Circle-4 (1), Kolkata Kolkata [Pan : Aaace 6918 J] (Respondent) (Appellant) For The Appellant : Shri D.S.Damle, Ar For The Respondent : Shri Goulen Hangshing, Cit(Dr) Date Of Hearing : 25.07.2017. Date Of Pronouncement : 28.07.2017. Order Per N.V.Vasudevan, Jm
For Appellant: Shri D.S.Damle, ARFor Respondent: Shri Goulen Hangshing, CIT(DR)
Section 143(3)Section 263Section 80I
gains from such business for 10 consecutive assessment years commencing from the initial assessment year. The business referred to sub-section (2) also refers to an undertaking of North-Eastern states which manufactures or produces eligible article or thing or undertakes substantial expansion to manufacture or produce any eligible article or thing. The assessee made the claim
