2019 (9) TMI 1668

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..... assessment year - HELD THAT:- Appeal admitted on the substantial questions of law: 1. Whether on the facts and in the circumstances of the case the learned Income Tax Appellate Tribunal, A Bench, Kolkata erred in law in holding that sales tax incentives of Rs. 12.38 lakhs received during the period was capital in nature without considering the fact that the incentive was received after comme .....

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..... on'ble I. P. Mukerji And Hon ble Md. Nizamuddin, JJ. Mr. S. N. Dutta, Advocate, Mr. Radhamohan Ray, Advocate for the Appellant. Mr. J. P. Khaitan, Sr. Advocate, Mrs. Swapna Das, Advocate, Mr. Sanjay Bhaumik, Advocate, Mr. Siddharth Das, Advocate for the Respondent. ORDER The Court: This appeal under section 260A of the Income Tax Act, 1961 is admitted on the substantial qu .....

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