DCIT, CIR. 5(1), KOLKATA vs. KARAM CHAND THAPAR & BROS COAL SALES LTD., KOLKATA
In the result, appeal of the Revenue for AY 2015-16 is partly allowed and appeal for AY 2016-17 is dismissed
ITA 321/KOL/2021[2016-17]Status: DisposedITAT Kolkata28 Feb 2023AY 2016-17
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. Nos. 320 & 321/Kol/2021 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner Of Income Tax,........Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Karam Chand Thapar & Bros. Coal Sales Limited,........................Respondent 25, Brabourne Road, Kolkata-700001 [Pan;Aabck1281H] Appearances By: Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Shri N.S. Saini, A.R., Appeared On Behalf Of The Assessee Date Of Concluding The Hearing : January 02, 2023 Date Of Pronouncing The Order : February 28, 2023 O R D E R
Section 139(1)Section 143(3)Section 36(1)Section 36(1)(va)Section 43B
36(1)(va) of the Act to only those payments made beyond the due date of filing return under section 139(1) of the Act.
4. From the perusal of grounds, broadly two issues are involved, one relating to Transfer Pricing
