UNION BANK OF INDIA,BURDWAN vs. I.T.O.,WARD-4(2), BURDWAN

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm]

condone the delay and admit the appeals for hearing. 3. Brief facts (for AY 2014-15) of the case are that the AO notes that the assessee is a Government Bank engaged in banking activities and it takes deposits from customer and against such deposit, the customers earn interest on their deposit. The AO notes that a survey operation

UNION BANK OF INDIA,BURDWAN vs. I.T.O.,WARD-4(2), BURDWAN

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm]

condone the delay and admit the appeals for hearing. 3. Brief facts (for AY 2014-15) of the case are that the AO notes that the assessee is a Government Bank engaged in banking activities and it takes deposits from customer and against such deposit, the customers earn interest on their deposit. The AO notes that a survey operation

D.C.I.T.,CIRCLE-1(4), KOLKATA vs. EDMOND FINVEST PVT. LTD., KOLKATA

In the result, the appeal filed by the Revenue is dismissed

Bench: Sri Sanjay Garg & Dr. Manish Borad

condone the delay and admit the appeal for adjudication. 3. The Revenue is in appeal before this Tribunal raising the following grounds: “1) Whether on facts of the case and in law, Ld. CIT(A) has erred in allowing assessee’s appeal in respect of addition of unsecured loans made u/s 68 of the Act along with disallowance of corresponding

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

Bench: Shri S.S.Godara & Dr. A.L.Saini

iii) Rotork Controls India (P.) Ltd. v. CIT [20097314 ITR 62/180 Taxman 422 (SC). ITA No.217-219/K/18 & CO 94-96/K/18 A.Y.s 11-12 to 13-14 DCIT, CC-2(1), Kol. Vs. M/s Paharpur Cooling Towers Ltd. Page 30 9. We have carefully considered the rival submissions. The respondent- assessee is engaged in the execution of an infrastructure development project

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

Bench: Shri S.S.Godara & Dr. A.L.Saini

iii) Rotork Controls India (P.) Ltd. v. CIT [20097314 ITR 62/180 Taxman 422 (SC). ITA No.217-219/K/18 & CO 94-96/K/18 A.Y.s 11-12 to 13-14 DCIT, CC-2(1), Kol. Vs. M/s Paharpur Cooling Towers Ltd. Page 30 9. We have carefully considered the rival submissions. The respondent- assessee is engaged in the execution of an infrastructure development project

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

Bench: Shri S.S.Godara & Dr. A.L.Saini

iii) Rotork Controls India (P.) Ltd. v. CIT [20097314 ITR 62/180 Taxman 422 (SC). ITA No.217-219/K/18 & CO 94-96/K/18 A.Y.s 11-12 to 13-14 DCIT, CC-2(1), Kol. Vs. M/s Paharpur Cooling Towers Ltd. Page 30 9. We have carefully considered the rival submissions. The respondent- assessee is engaged in the execution of an infrastructure development project