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CIT, Kol-Iv, Kolkata Versus M/s. Eastern Resin & Allied Products Ltd.

2016 (9) TMI 64 - CALCUTTA HIGH COURT

Disallowance made under Section 14A in the re-assessment pending - Held that:- Question is squarely answered by the proviso to section 14A which reads as follows:- - "Provided that nothing contained in this section shall empower the Assessing Off .....

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of April, 2001." - Decided in favour of assessee. - ITA No.349, 350 of 2009 - Dated:- 21-7-2016 - Girish Chandra Gupta And Arindam Sinha, JJ. For the Appellant : Mr. M. P. Agarwal, Advocate ORDER The Court : These two appeals are directed against a c .....

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appeal. The question formulated on 28th January, 2010, when the appeals were admitted, reads as follows:- "Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is correct in holding that no disallowance c .....

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fect that in case of processing of a return under Section 143(1) of the Act, the disallowance can be made under Section 14A of the Act in such a case?" The question for consideration is at the hearing reframed as follows: - "Whether, on the .....

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