SPML HCIL JV,KOLKATA vs. ITO, WARD-33(4), KOL, KOLKATA
In the result, all the appeals of the assessee are allowed
ITA 442/KOL/2023[2013-14]Status: DisposedITAT Kolkata13 Dec 2023AY 2013-14
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 441, 442 & 443/Kol/2023 Assessment Years: 2012-2013, 2013-14 & 2014-2015 Spml Hcil Jv,.......................................Appellant Block-A, 3Rd Floor, 22, Camac Street, Kolkata-700016 [Pan: Aadas1471P] -Vs.- Income Tax Officer,.................................Respondent Ward-33(4), Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri S.K. Tulsiyan, Advocate & Smt. Mita Rizvi, Appeared On Behalf Of The Assessee Shri Gautam Patra, Addl. Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : December 12, 2023 Date Of Pronouncing The Order : December 13, 2023
Section 143(2)Section 40A(2)(b)
disallowances of Rs.39,94,111/-,
Rs.23,86,420/- and Rs.18,40,168/-made with the help of section 40A(2)(b) of the Income
