DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

115J\nof the Act. Although the decision is rendered in the context of section\n115J of the Act but the ratio is applicable to the provisions of\nsection115JB of the Act as well since the provisions are similarly\nworded. Hence, in view of the finding of the Hon'ble Supreme Court, the\nundisclosed income, if any, is not liable

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

In the result, the appeals filed by the assessee in ITA Nos

115J\nof the Act. Although the decision is rendered in the context of section\n115J of the Act but the ratio is applicable to the provisions of\nsection115JB of the Act as well since the provisions are similarly\nworded. Hence, in view of the finding of the Hon'ble Supreme Court, the\nundisclosed income, if any, is not liable

M/S. COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA

115J\nof the Act. Although the decision is rendered in the context of section\n115J of the Act but the ratio is applicable to the provisions of\nsection115JB of the Act as well since the provisions are similarly\nworded. Hence, in view of the finding of the Hon'ble Supreme Court, the\nundisclosed income, if any, is not liable

COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA

115J\nof the Act. Although the decision is rendered in the context of section\n115J of the Act but the ratio is applicable to the provisions of\nsection115JB of the Act as well since the provisions are similarly\nworded. Hence, in view of the finding of the Hon'ble Supreme Court, the\nundisclosed income, if any, is not liable