STAR PAPER MILLS LIMITED,KOLKATA vs. DCIT, CIR. 4(2), KOLKATA

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

Bench: Shri P. M .Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

1) For the purposes of sub-section (2) of section 92C, the arm's length price in relation to an international transaction shall be determined by any of the following methods, being the most appropriate method, in the following manner, namely: (a) comparable uncontrolled price method, by which,-- 8 I.T.A. No.127/Kol/2021 Assessment Year: 2016-17 Star Paper Mills

M/S ERNST & YOUNG LLP,KOLKATA vs. CIT-3, KOLKATA, KOLKATA

In the result the appeal of the assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 499/Kol/2015 Assessment Year : 2010-11 M/S. Ernst & Young Pvt. Ltd. -Vs.- C.I.T., Kol-3, Kolkata Kolkata. [Pan : Aabce 9188 P] (Respondent) (Appellant) For The Appellant : Shri B.N.Bajoria, Sr.Advocate Shri D.Ghosh, Fca For The Respondent : Shri Niraj Kumar, Cit(Dr) Date Of Hearing : 15.05.2017. Date Of Pronouncement : 19.05.2017. Order Per N.V.Vasudevan, Jm This Is An Appeal By The Assessee Against The Order Dated 18.03.2015 Of Cit- Kol-3, Kolkata Passed U/S 263 Of The Income Tax Act, 1961 (Act.).

68,620/- Rs.55,86,57,869/- Less: Deduction u/s 10A Rs.57,54,93,579/- Add: As discussed in para7 Rs. 76,85,863/- Rs.58,31,79,442/- Less: Deduction u/s 10AA Rs. 5,24,06,468/- Add: As discussed in para 7 Rs. 21,13,585/- Rs. 5,45,20,053/- Rs.63

M/S DV RE-ROLLING MILLS PVT LTD.,KOLKATA vs. ITO, WARD-9(1), KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2012-13

section 68 of the Act. Aggrieved, assessee went in appeal 3 DV Re-Rolling Mills Pvt. Ltd., AY 2012-13 before the Ld. CIT(A), who confirmed the said addition. Aggrieved, assessee is in appeal before the Tribunal. 4. Before us, ld. Counsel for the assessee has placed on record a paper book containing 110 pages to demonstrate

BURDWAN SATGACHIA JANAKALYAN SOCIETY,,MEMARI, BURDWAN vs. I.T.O., WARD - 1(1),, BURDWAN

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Burdwan Satgachia Janakalyan Ito Ward 1(1) Society, Aaykar Bhawan, Court Satgachia, Memari, Burdwan, Compound, Burdwan, Vs. West Bengal-713422 West Bengal-713101 (Appellant) (Respondent) Pan No. Aaaab8302K Assessee By : Shri Soumitra Choudhury, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 18.12.2025

1) of the Act and summons u/s 131 of the Act were complied with and therefore, the ld. AO rightly made the addition u/s 69A of the Act. The ld. CIT (A) dismissed the appeal of the assessee by observing and holding as under:- “I have carefully gone through the submissions of the assessee. The assessee has not made clear