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Section 14853 Section 14752 Addition to Income40 Section 26339 Section 115J36 Section 143(3)31 Condonation of Delay30 Section 92C19 Section 69A17 Section 132

ACIT, CC- 3(4), KOLKATA , KOLKATA vs. M/S. HIMATSINGKA SEIDE LIMITED , BANGALORE

In the result, appeal of the assessee in IT(SS)A No

ITA 785/KOL/2018[2008-09]Status: DisposedITAT Kolkata15 Mar 2024AY 2008-09

Bench: Shri Sanjay Garg & Shri Girish Agrawalit(Ss)A No.17/Kol/2018 Assessment Year: 2008-09 Himatsingka Seide Ltd. Deputy Commissioner Of 10/24, Kumara Krupa Road, High Vs. Income Tax, Central Circle- Grounds, Bangalore-560001. Xvi, Kolkata. (Pan: Aaach3507N) (Appellant) (Respondent) & It(Ss)A No.20/Kol/2018 Assessment Year: 2008-09 Assistant Commissioner Of Himatsingka Seide Ltd. Vs. Income-Tax, Central Circle-3(4), Kolkata. (Appellant) (Respondent) & Assessment Year: 2008-09 Assistant Commissioner Of Himatsingka Seide Ltd. Vs. Income-Tax, Central Circle-3(4), Kolkata. (Appellant) (Respondent)

For Appellant: Shri Nageswar Rao, Sr. AdvocateFor Respondent: Shri Abhijit Kundu, CIT, DR

Section 143(3)Section 14ASection 153ASection 271Section 92C

Price (CUP) method. 3) That the Ld. CIT (A) has erred on facts & law by not determining the arm's length rate of interest in accordance with Section 92C of the Income-tax Act, 1961 (the Act) read with Rule 10B & 10C of Income Tax Rules' 1962 (the Rules). 4) That the Ld. CIT (A) has erred on facts

Showing 1–20 of 56 · Page 1 of 3

ACIT, CC- 3(4), KOLKATA , KOLKATA vs. M/S. HIMATSINGKA SEIDE LIMITED , BANGALORE

ACIT, CC- 3(4), KOLKATA , KOLKATA vs. M/S. HIMATSINGKA SEIDE LIMITED , BANGALORE

WITZENMANN INDIA PRIVATE LIMITED,KOLKATA vs. D.C.I.T.,CIRCLE-2(2), KOLKATA

M/S TEGA INDUSTRIES LTD.,KOLKATA vs. DCIT, CIRCLE-11(1), KOLKATA

MADHUBAN DEALERS PVT. LTD. PRESENTLY KNOWN AS MADHUBAN DEALERS LLP,KOLKATA vs. PCIT-13, KOLKATA

INCOME TAX OFFICER, ESPLANADE AAYAKAR BHAVAN vs. ALERT CONSULTANTS AND CREDIT PVT LTD, R N MUKHERJEE ROAD

AJIT KUMAR,BOKARO vs. ACIT, CIRCLE 2(1), IT, KOLKATA, KOLKATA

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(2), GANGTOK, GANGTOK SIKKIM vs. SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED , GANGTOK SIKKIM

M/S ESTIN TIE UP PVT. LTD.,KOLKATA vs. A.C.I.T., CENTRAL CIRCLE-1(2), KOLKATA

A.C.I.T.,CENTRAL CIRCLE-1(2), KOLKATA vs. M/S ESTIN TIE UP PVT. LTD., KOLKATA

DCIT, CIR-3(2), GANGTOK, AAYAKAR BHAWAN BHANUPATH ROAD NEAR WHITE HALL GANGTOK vs. HEINZ INDIA PRIVATE LIMITED, SIKKIM

SHYAM SEL & POWER LIMITED,KOLKATA vs. ACIT, CC - 1(1), KOLKATA, KOLKATA

M/S. SHYAM METALICS AND ENERGY LTD.,KOLKATA vs. ACIT, CC - 1(1), KOLKATA, KOLKATA

M/S. PHILIPS INDIA LIMITED,KOLKATA vs. ACIT, CIRCLE - 12(2), , KOLKATA

ASHA VIJAY,KOLKATA vs. ITO, WARD-28(2),KOL, KOLKATA

DCIT, CENTRAL CIRCLE 2(2), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD. (KNOWN AS M/S. BINANI CEMENT LTD.), KOLKATA

ACIT, CIR-14(1), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD.(KNOWN AS M/S BINANI CEMENT LTD.), KOLKATA

M/S. ULTRATECH NATHDWARA CEMENT LTD.(FORMERLY KNOWN AS M/S. BINANI CEMENT LTD.,),KOLKATA vs. DCIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA

BINANI CEMENT LTD.,MUMBAI vs. D.C.I.T., CENTRAL CIRCLE-XXVIII, KOLKATA, KOLKATA

ACIT, CIRCLE - 6(2), KOLKATA vs. M/S. NAGREEKA SYNTHETICS PVT. LTD., KOLKATA

CHANDRA BROS.,KOLKATA vs. I.T.O., WARD - 37(1), KOLKATA, KOLKATA