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Commissioner Of Income Tax, Kol-IV, Kolkata Versus Phillips Carbon Black Limited

Payment of P.F.,E.S.I.,Sales Tax and other statutory liabilities - Held that:- The issue raised is covered by the judgement of the Hon’ble Supreme Court in the case of CiT v. Alom Extrusion Ltd. (2009 (11)27 - SUPREME COURT) as well as Commissioner of Income Tax, Circle-I, Kolkata v. M/s. Vijay Shree Limited (2011 (9)30 - CALCUTTA HIGH COURT ) following the judgement in CIT v. Alom Extrusion Ltd. (2009 - 35073 - SUPREME COURT) wherein held that the amendment to the second proviso to the Sec 43(B .....

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confirming the order of the CIT (A) against deletion of addition under the head “Air Craft Flying Rights Charges - G.A.No.1382 of 2014 & ITAT 31 of 2014 - Dated:- 30-10-2014 - SOUMITRA PAL & ARINDAM SINHA JJ. For Appellant/Petitioner : Mr. R.N. Sinha, Advocate For Respondent/Assessee : Mr. J.P. Khaitan, Sr. Advocate Mr. A.K. Dey, Advocate Mr. A. Sengupta, Advocate Ms. Anupa Banerjee, Advocate The Court : This appeal has been filed under section 260A of the Income Tax Act, 1961 against order .....

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the Learned Tribunal was justified in law in upholding the order of the CIT(A) in allowing deduction of Guest House Expenses by following its earlier order. 3. Whether on the facts and in the circumstances of the case the Learned Tribunal was justified in law in upholding the order of the CIT (A) on account of payment of P.F.,E.S.I.,Sales Tax and other statutory liabilities in view of the decision reported in (2007) 213 CTR 268 (S.Ce).& (2010) 321 ITR 508 (Delhi). 4. Whether on the facts an .....

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