THE UNITED PROVINCES SUGAR COMPANY LTD., ,KOLKATA vs. ITO, WARD - 12(2), KOLKATA

In the result, appeal of the assessee is allowed

29A of the Act, with MAT provisions u/s 115JB of the Act, is not applicable to the with MAT provisions u/s 115JB of the Act, is not applicable to the with MAT provisions u/s 115JB of the Act, is not applicable to the assessee is wrong, as the provisions of Section 115JA and the provisions of Section s the provisions

M/S YADUKA COACHING CENTRE PVT. LTD.,KOLKATA vs. DCIT, CC-XXV, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

29A, Weston Street, 3 rd Floor, Kolkata-700 012 [PAN: AAACY 1904 G] -Vs.- Deputy Commissioner of Income Tax,...................................Respondent Central Circle-XXV, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700 069 Appearances by: Shri S.M. Surana, Advocate, for the assessee Shri Robin Chowdhury, Additional CIT, D.R., for the Department Date of concluding the hearing : July 25, 2017 Date