PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

disallowances u/ s 14A read with rule 8D also applicable in the case. The statement given by Shri Himanshu Verma also establishes the link with the self-confessed “accommodation entry providers” whose business is to help assessees bring back their unaccounted money into This is a digitally signed order. The authenticity of the order can be re-verified from Delhi

COMMISSIONER OF INCOME TAXEXEMPTIONS,HYDERABAD vs. SIKSHYA O ANUSANDHAN

The appeal stands dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date : February 15, 2022. [Via Video Conference] Appearance : Mr. Debasish Chowdhury, Adv. … For The Appellant Mr. R.K. Murarka, Sr. Adv. Ms. Sutapa Roy Choudhury, Adv. Ms. Aratrika Roy, Adv. … For The Respondent The Court : This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 3Rd May, 2017 Passed By The Income Tax Appellate Tribunal, “B” Bench, Kolkata (Tribunal) In

Section 14A of the Income Tax Act, 1961 and the disallowance made of total Rs.59,30,273/- was not correct, without considering the fact that as per provision of Rule 8D of the Income Tax Rules, 1962 all the investments as well stock in trade are to be considered for computing disallowance? We have heard Mr. Debasish Chowdhury, learned counsel

PURI HOTEL P.LTD vs. ADDL.COMNR.OF TAX

The appeal is disposed of in the above terms

Bench: The Tribunal?

1. This appeal by the assessee is directed against the order dated 3rd April, 2004 passed by the Income-Tax Appellate Tribunal, Cuttack Bench, (ITAT) in ITA No. Nos. 53 of 2001 for the assessment years (AY) 1995-96. 2. While admitting the present appeal on 12th October, 2004, the following question of law was framed for consideration: “Whether