Assistant Commissioner Of Income-Tax vs Paharpur Cooling Towers (P.) Ltd. on 9 November, 1992
Assistant Commissioner Of Income-Tax vs Paharpur Cooling Towers (P.) Ltd. on 9 November, 1992
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1 - 10 of 107 (1.79 seconds)Biswanath Agarwala, Kolkata vs Acit, Cir-43, Kolkata, Kolkata on 21 March, 2018
commission agent. The
supply of sugar is covered under the Essential Commodities Act and West Bengal
Sugar Dealers Licensing Order 2009 and is regulated ... circumstances. Moreover, it is also observed that the sugar comes
under essential commodities Act and West Bengal sugar dealers licensing order 2009
and accordingly
Indian Chamber Of Commerce, Kolkata vs Assessee on 2 December, 2014
Act and assessed total income by
disallowing claim vide assessment order u/s. 143(3) of the Act dated 23.12.2010.The
AO stated ... contrary to section 11(1)(a) and section 11(4) and also
section 28(iii) of the Income-tax Act, 1961.
ITA No.1491
Kanchan Plywood Products Pvt. Ltd., , ... vs Ito, Ward - 1(2), Jalpaiguri, ... on 1 May, 2019
assessee-company, still the AO made the addition u/s 68
of the Act which action had been confirmed by the Ld. CIT(A) which ... right or
erroneous, let us look at Section 68 of the Act.
12. Section 68 under which the addition has been made by the Assessing
D.C.I.T./A.C.I.T., Circle-3(2), ... vs M/S Unicorn Industries, Sikkim on 31 August, 2018
thing has also been used u/s 80IA as well as u/s 10B of the Act. Section
10B defined the word 'manufacture ... would
continue to enjoy tax exemption under section 10A of the Act and section 10AA of
the Act respectively. The assessee was allowed exemption
Metro Diary Limited, Kolkata vs Department Of Income Tax on 20 October, 2015
obliged to display signboard and price list as
specified by the Essential commodities Act or the Assessee.
g) Claus 24 of the agreement which provides ... nature
of 'commission' within the meaning of Sec.194-H of the Act and therefore there was no
obligation on the payment
Income-Tax Officer vs Bihariji Mills Ltd. on 11 November, 1987
Licensing and Control) Order, 1957 which was made under Section 3 of the Essential Commodities Act. The purchase price of wheat was originally fixed
M/S. Crony Enterprise, Burdwan vs Ito, Ward - 1(3), , Asansol on 29 March, 2019
disallowing entire
purchase price of kerosene u/s 40A(3) of the Act. It is noted that the contention of
the assessee that the said ... person as per the
provisions laid down under the Essential Commodities Act . Further, the CIT(A)
observed that on similar issue, the Tribunal in assessee
Susil Kumar Misra & Sons (Huf), Kolkata vs Dcit, Central Circle-1(4), Kolkata, ... on 25 January, 2019
section (1) of section 271AAB of the Act i.e.
under sub-clause (i) of clause (a) of section 271AAB(1), there was a search ... provided u/s 271AAB of the Act where the
assessee in the course of search in a statement (under sub- section 4 of
Section
Ito, Ward - 6(1), Kolkata , Kolkata vs Pinnacle Commodities Pvt. Ltd., , ... on 9 August, 2019
assessment u/s. 147 r.w.s. 148 of the Act, notice
u/s. 143(2) of the Act within a period of 12 months ... completed only under section 143(1) of the ACT and hence the reopening of assessment under
section 147 of the Act to consider the correct