HIND CERAMICS PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE - 10(1), KOLKATQ
In the result, the appeal of the assessee is allowed
ITA 609/KOL/2024[2013-14]Status: DisposedITAT Kolkata19 Nov 2025AY 2013-14
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Circle 10(1) Hind Ceramics Pvt. Ltd. Aaykar Bhawan Poorva, P-7, 147, Nilganj Road, Belghoria, Chowringhee Square, Vs. Kolkata-700056, West Bengal Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aaach7998D Assessee By : S/Shri Soumitra Choudhury & P. Sarkar, Ars Revenue By : Shri Madhumita Das, Dr Date Of Hearing: 15.10.2025 Date Of Pronouncement: 19.11.2025
For Appellant: S/shri Soumitra Choudhury &For Respondent: Shri Madhumita Das, DR
49,260/- to Dalmia Jain Trust,
Dalmia Manav Seva Trust, Vishwa kalyanSansthan and thus, net amount received by the assessee was ₹2,88,06,379/-, which is been offered to tax as income from the house property after claiming statutory deduction on account of Repairs @30% of Net lease rental for ₹83,38,635/-. According
