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M/s. Akzo Nobel India Ltd. Versus Commissioner of Income Tax Kol. -IV

2016 (6) TMI 1128 - CALCUTTA HIGH COURT

Entitlement to deduction under section 36(1)(va) of the employees’ contribution to the provident fund - whether the appellant was not entitled to deduction under section 36(1)(va) of the employees’ contribution to the provident fund as the said amoun .....

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ncome Tax, Circle-I, Kolkata vs. M/s. Vijay Shree Limited [2011 (9) TMI 30 - CALCUTTA HIGH COURT] against the revenue. - Transaction cost on capital gain on sale of property - Held that:- CIT (Appeal) was of the opinion that the Assessing Officer .....

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he assessee to adduce new evidence, that too, without giving an opportunity of rebuttal to the revenue, which is why there was violation of Rule 46A and ultimately at the time of hearing of the appeal, the learned Tribunal came to the finding that th .....

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dence which may have been adduced and may be adduced as regards the transaction cost and shall decide the issue afresh in accordance with law - ITA No. 110 0F 2011 - Dated:- 14-6-2016 - GIRISH CHANDRA GUPTA AND ASHA ARORA JJ. For Appellant/Petitioner .....

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bunal, B Bench, Kolkata in ITA 1620/Kol/2008 and ITA 1721 (Kol)/2008 both pertaining to the assessment year 2004-05. What had happened was that the earlier appeal was an appeal by the assessee and the subsequent appeal was an appeal by the revenue. B .....

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. Bajoria, learned Senior Advocate appearing on behalf of the assessee, which are as follows : 1. Whether the learned Tribunal below committed substantial error of law in holding that the appellant was not entitled to deduction under section 36(1)(va .....

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cision of the Supreme Court in the case of Commissioner of Income Tax vs. alom Extrusions Ltd. reported in (2009) 319 ITR 306. 3. Whether the learned Tribunal below committed substantial error of law in reversing the finding of the CIT(Appeals) on th .....

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ee submitted that the first question is already covered by a judgement of this court in the case of Commissioner of Income Tax, Circle-I, Kolkata vs. M/s. Vijay Shree Limited (ITAT NO.245 OF 2011, G.A.NO.2607 OF 201) against the revenue. In that view .....

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