SINGHANIA & SONS (P) LTD,KOLKATA vs. ACIT, CIR. 10(2), KOLKATA

In the result, appeal of the assessee is treated as partly allowed

Bench: Shri P.M. Jagtap, Hon’Ble Vice-, Kz) Assessment Year: 2017-18 Singhania & Sons Pvt. Ltd…………...............................................................………………….............Appellant 3D, Duckback House 41, Shakespeare Sarani Kolkata – 700 017 [Pan : Aadcs 6078 A] Vs. Commissioner Of Income Tax (Appeals)- Nfac...............................................………..…......Respondent Appearances By: Shri Manoj Katarua, Advocate, Appeared On Behalf Of The Assessee. Shri Biswanath Das, Addl. Cit, D/R, Appearing On Behalf Of The Revenue.

23. This being the case, Explanation 3C is clarificatory This being the case, Explanation 3C is clarificatory This being the case, Explanation 3C is clarificatory - it explains Section 43B(d) as it originally stood and does not purport to add a new Section 43B(d) as it originally stood and does not purport to add a new Section

M/S BALAJI EXPORT CORPORATION,KOLKATA vs. DCIT, CIR. 29, KOLKATA