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Section 80I10 Section 143(3)2 Section 62 Section 80A2 Section 82 Section 32 Transfer Pricing2 Deduction2

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

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

ITA 127/KOL/2021[2016-17]Status: DisposedITAT Kolkata26 Oct 2021AY 2016-17

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

Section 143(3)Section 144CSection 80ISection 92B

6 & 7 of the appeal. It is noted that, although the profits of the eligible unit was determined by the assessee at Rs.19,03,49,419/-, but since the Gross Total Income, after setting off brought forward losses, as declared in the return of income was NIL, the assessee had not claimed any deduction for Rs.19,03,49,419/- determined

D.C.I.T.,CIRCLA-10(2), KOLKATA vs. M/S BALARAMPUR CHINI MILLS LTD., KOLKATA

In the result, the appeal filed by the Revenue is dismissed