D.C.I.T CC - XXIII,KOLKATA., KOLKATA vs. M/S SINGHAL ENTERPRISES PVT LTD., KOLKATA

In the result, both appeal of Revenue stand allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

80I and 80IB except the requirement of filing of return within due date, there is no reason for me to re-examine the factual aspect appellant’s claim of deduction under those sections. The appellant has explained the circumstances under which the returns for the assessment years under appeal were filed beyond the due date ITA No.342-343/Kol/2013

DCIT, CIR-10(2), KOLKATA, KOLKATA vs. M/S YAMAI FASHION PVT. LTD., KOLKATA

Appeals are dismissed as involving lower than the prescribed tax effect of ₹20 lac therefore