COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA

115J\nof the Act. Although the decision is rendered in the context of section\n115J of the Act but the ratio is applicable to the provisions of\nsection115JB of the Act as well since the provisions are similarly\nworded. Hence, in view of the finding of the Hon'ble Supreme Court, the\nundisclosed income, if any, is not liable

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

In the result, the appeals filed by the assessee in ITA Nos

115J\nof the Act. Although the decision is rendered in the context of section\n115J of the Act but the ratio is applicable to the provisions of\nsection115JB of the Act as well since the provisions are similarly\nworded. Hence, in view of the finding of the Hon'ble Supreme Court, the\nundisclosed income, if any, is not liable

M/S. COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA

115J\nof the Act. Although the decision is rendered in the context of section\n115J of the Act but the ratio is applicable to the provisions of\nsection115JB of the Act as well since the provisions are similarly\nworded. Hence, in view of the finding of the Hon'ble Supreme Court, the\nundisclosed income, if any, is not liable

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

115J\nof the Act. Although the decision is rendered in the context of section\n115J of the Act but the ratio is applicable to the provisions of\nsection115JB of the Act as well since the provisions are similarly\nworded. Hence, in view of the finding of the Hon'ble Supreme Court, the\nundisclosed income, if any, is not liable

ACIT, LTU - 2, KOLKATA , KOLKATA vs. M/S. UCO BANK, KOLKATA

In the result, appeal of the Revenue is dismissed

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)

House property in Singapore is not taxable in India under DTAA while as per Article 25 of DTAA, it is taxable in India. 3 M/s UCO Bank 10. That the appellant craves for leave to add, delete and/or modify any of the grounds of appeal before or at the time of hearing. 3. Ground Nos.1 & 2 relates to addition