RAMPURIA INDUSTRIES & INVESTMENTS LTD., ,KOLKATA vs. PRINCIPAL CIT, CENTRAL - 1, KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

section 43(5) read with the explanation thereof. This part of the Instruction supports the case of assessee, as above. The second par Instruction supports the case of assessee, as above. The second par Instruction supports the case of assessee, as above. The second part of the said Instruction is regarding loss on account of 'marked Instruction is regarding loss

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-