ACIT, LTU - 2, KOLKATA , KOLKATA vs. M/S. UCO BANK, KOLKATA
In the result, appeal of the Revenue is dismissed
ITA 585/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jun 2020AY 2011-12
Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am Vs. M/S Uco Bank Acit, Ltu-2, Kolkata 10, Btm, Sarani, Kolkata – 700001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu3561B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)
For Appellant: Shri Vijay Shankar, CITFor Respondent: Shri D. S. Damle, FCA
Section 115JSection 143(3)Section 14ASection 211Section 40
disallowance of Rs.31,35,91,170/- made by the Assessing Officer u/s 14A r.w.r
8D of the Rules. Therefore, grounds raised by the Revenue are dismissed.
13. Ground Nos.6 & 7 relates to book profit adjustment u/s 115JB of the Act.
The Ld. CIT (A)-11, erred in law and on facts by holding that the provision of section 115JB
