Search: transfer pricing

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Section 36(1)(viia)2 Section 145(2)2

ALLAHABAD BANK,KOLKATA vs. D.C.I.T CIR - 6,KOLKATA., KOLKATA

In the result, Revenue’s appeal stands partly allowed for statistical purpose

ITA 306/KOL/2013[2009-10]Status: DisposedITAT Kolkata08 Feb 2017AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(3)Section 14ASection 14A(2)Section 36(1)(viia)Section 40

viia) which was not provided in the books of account for ₹285,70,89,045/- but claimed in the computation of income. The excess provision was added to the total income of assessee. 7. Aggrieved, assessee preferred an appeal before Ld. CIT(A) who upheld the order of AO. Being aggrieved by this, assessee has come up in appeal before

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

In the result, the appeal filed by the assessee is partly allowed for statistical purposes