TMI Blog2014 (10) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... Circle-I, Kolkata v. M/s. Vijay Shree Limited (2011 (9) TMI 30 - CALCUTTA HIGH COURT ) following the judgement in CIT v. Alom Extrusion Ltd. (2009 - TMI - 35073 - SUPREME COURT) wherein held that the amendment to the second proviso to the Sec 43(B) of the Income Tax Act, as introduced by Finance Act, 2003, was curative in nature and is required to be applied retrospectively with effect from 1st A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 260A of the Income Tax Act, 1961 against order dated 13TH November, 2013 passed by the learned Income Tax Appellate Tribunal, A Bench, Kolkata in ITA No.235/Kol/2012 relating to assessment year 2005-06 on the following questions: 1. Whether, on the facts and in the circumstances of the case, the Learned Tribunal was justified in upholding the order of the CIT(A) in granting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deletion of addition under the head Air Craft Flying Rights Charges. So far as question nos.1 and 2 are concerned, Mr.Sinha, learned advocate for the revenue submits that he has no instruction. We, therefore, deem that the revenue is not interested in pressing those two questions. So far as question no.3 is concerned, since the issue raised is covered by the judgement of the Hon ble Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
