DCIT, CIR-12(2), KOLKATA, KOLKATA vs. M/S. TEGA INDUSTRIES LTD., KOLKATA

In the result, the Cross Objections filed by the assessee (in C

Bench: Shri A.T. Varkey, Jm & Dr. A. L.Saini, Am

92B, in respect of which an arm’s length price adjustment can be made. In this view of the matter, and for both these independent reasons, ITAT have to delete the impugned ALP adjustment. (Para48) ITAT uphold the grievance raised by the assessee. The impugned ALP adjustment of Rs 2,23,62,603, thus stands deleted. As ITAT

DCIT, CIR-12(2), KOLKATA, KOLKATA vs. M/S. TEGA INDUSTRIES LTD., KOLKATA

In the result, the Cross Objections filed by the assessee (in C

Bench: Shri A.T. Varkey, Jm & Dr. A. L.Saini, Am

92B, in respect of which an arm’s length price adjustment can be made. In this view of the matter, and for both these independent reasons, ITAT have to delete the impugned ALP adjustment. (Para48) ITAT uphold the grievance raised by the assessee. The impugned ALP adjustment of Rs 2,23,62,603, thus stands deleted. As ITAT

DCIT, CIR-12(2), KOLKATA, KOLKATA vs. M/S. TEGA INDUSTRIES LTD., KOLKATA

In the result, the Cross Objections filed by the assessee (in C

Bench: Shri A.T. Varkey, Jm & Dr. A. L.Saini, Am

92B, in respect of which an arm’s length price adjustment can be made. In this view of the matter, and for both these independent reasons, ITAT have to delete the impugned ALP adjustment. (Para48) ITAT uphold the grievance raised by the assessee. The impugned ALP adjustment of Rs 2,23,62,603, thus stands deleted. As ITAT

RECKITT DENCKISER (INDIA) LTD.,KOLKATA vs. DCIT, CIR-12(1), KOLKATA, KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

M/S RECKITT BENCKISER (I) PVT. LTD.,KOLKATA vs. DCIT, CIR-12(1), KOLKATA, KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (I) LTD., KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (INDIA) LTD., KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

MCLEOD RUSSEL INDIA LTD.,,KOLKATA vs. DCIT, CIRCLE 4(1),, KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

delay is hereby condoned. 2 I.T.A. No. 384/Kol/2025 Assessment Year: 2020-21 Mcleod Russel India Ltd. 3. Brief facts of the case of the assessee are that the assessee company is engaged in the cultivation, processing, and sale of tea. The assessee filed its return of income for AY 2020-21 on 13.02.2021 declaring a total loss

M/S. BERGER PAINTS INDIA LTD.,,KOLKATA vs. D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA

In the result, both the appeals of the revenue are partly allowed and appeals of assessee are dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

condone the delay for adjudication and dismiss these two appeals as not pressed. Accordingly, both the appeals of the assessee are dismissed. 4. 5. Now, we take up the two appeals by the Revenue in ITA Nos. 917 & 918/Kol/2017 for AY 2009-10 and AY 2010-11. Both the parties agree that in both the appeals grounds raised are common

D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S. BERGER PAINTS INDIA LTD.,, KOLKATA

In the result, both the appeals of the revenue are partly allowed and appeals of assessee are dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

condone the delay for adjudication and dismiss these two appeals as not pressed. Accordingly, both the appeals of the assessee are dismissed. 4. 5. Now, we take up the two appeals by the Revenue in ITA Nos. 917 & 918/Kol/2017 for AY 2009-10 and AY 2010-11. Both the parties agree that in both the appeals grounds raised are common

D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S. BERGER PAINTS INDIA LTD.,, KOLKATA

In the result, both the appeals of the revenue are partly allowed and appeals of assessee are dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

condone the delay for adjudication and dismiss these two appeals as not pressed. Accordingly, both the appeals of the assessee are dismissed. 4. 5. Now, we take up the two appeals by the Revenue in ITA Nos. 917 & 918/Kol/2017 for AY 2009-10 and AY 2010-11. Both the parties agree that in both the appeals grounds raised are common

M/S. BERGER PAINTS INDIA LTD.,,KOLKATA vs. D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA

In the result, both the appeals of the revenue are partly allowed and appeals of assessee are dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

condone the delay for adjudication and dismiss these two appeals as not pressed. Accordingly, both the appeals of the assessee are dismissed. 4. 5. Now, we take up the two appeals by the Revenue in ITA Nos. 917 & 918/Kol/2017 for AY 2009-10 and AY 2010-11. Both the parties agree that in both the appeals grounds raised are common

I.T.O.,WARD-1(1), KOLKATA vs. M/S PCM STRESCON OVERSEAS VENTURE LTD., KOLKATA

In the result, both appeal preferred by the revenue (ITA No

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

condone the delay and admit the appeal for hearing. ITA No.2652/Kol/2019 & CO No. 15/Kol/2020 PCM Strescon Overseas Ventures Ltd., AY 2012-13 2. At the outset, the Ld. A.R. for the assessee Shri Akkal Dudhwewala submitted that ITA No. 2652/Kol/2019 is preferred by the Revenue against the order of the Ld. CIT(A) for AY 2012-13 dated 24.07.2019, wherein

M/S PCM STRESCON OVERSEAS VENTURE LTD.,SILIGURI vs. PCIT-1, , KOLKATA

In the result, both appeal preferred by the revenue (ITA No

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

condone the delay and admit the appeal for hearing. ITA No.2652/Kol/2019 & CO No. 15/Kol/2020 PCM Strescon Overseas Ventures Ltd., AY 2012-13 2. At the outset, the Ld. A.R. for the assessee Shri Akkal Dudhwewala submitted that ITA No. 2652/Kol/2019 is preferred by the Revenue against the order of the Ld. CIT(A) for AY 2012-13 dated 24.07.2019, wherein

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

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

92B of the Act. All these corresponding grounds fail therefore. The Revenue’s 8th to 9th and 11th to 12th substantive grounds in all these 17. three appeal(s) seek to revive the TPO’s proposed action and Assessing Officer’s ALP adjustment of interest amount of ₹83,71,497/-, ₹279,79,306 and ₹170,64,590/-; respectively as deleted

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

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

92B of the Act. All these corresponding grounds fail therefore. The Revenue’s 8th to 9th and 11th to 12th substantive grounds in all these 17. three appeal(s) seek to revive the TPO’s proposed action and Assessing Officer’s ALP adjustment of interest amount of ₹83,71,497/-, ₹279,79,306 and ₹170,64,590/-; respectively as deleted

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

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

92B of the Act. All these corresponding grounds fail therefore. The Revenue’s 8th to 9th and 11th to 12th substantive grounds in all these 17. three appeal(s) seek to revive the TPO’s proposed action and Assessing Officer’s ALP adjustment of interest amount of ₹83,71,497/-, ₹279,79,306 and ₹170,64,590/-; respectively as deleted

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2. The assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances