D.C.I.T., CIRCLE-6(1), KOLKATA, KOLKATA vs. M/S UNIVERSAL CABLES LIMITED, KOLKATA
In the result, to sum up
ITA 2143/KOL/2016[2011-12]Status: DisposedITAT Kolkata14 Feb 2018AY 2011-12
Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1766/Kol/2016 Assessment Year : 2010-11 Universal Cables Ltd. -Vs- Dcit, Circle-6(1), Kolkata [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 2142 /Kol/2016 Assessment Year : 2010-11 Dcit, Circle-6(1), Kolkata -Vs- Universal Cables Ltd. [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 1767/Kol/2016 Assessment Year : 2011-12 Universal Cables Ltd. -Vs- Dcit, Circle-6(1), Kolkata [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 2143/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-6(1), Kolkata -Vs- Universal Cables Ltd. [Pan: Aaacu 3547 P] (Appellant) (Respondent
For Appellant: Shri J.P. Khaitan, Sr. CounselFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 143(3)Section 43B
section 43B and the various judgments of the appellate authorities including of Ho'n'ble Apex Court. Hence, the claim of the assessee for deduction of Rs. 1,01,09,2821- is not allowed. This ground of appeal is dismissed. "
We find that even now before us, Ld. counsel for the assessee could not establish that how this is equivalent
