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Documents citing M/S Pricewaterhouse Coopers Pvt. Ltd., ... vs Acit, Circle-2(2), Kolkata, Kolkata on 29 May, 2020

Hooghly Dock & Port Engineers ... vs Dcit, Circle - 1(1),, Kolkata on 3 March, 2025

2. Ld CIT (A) erred in law since this grant is received "in cash" and therefore does not fall within the description contained in section 28(iv) and therefore not taxable u/s 28(iv) as held in Price Waterhouse Coopers P Ltd v ACIT [2021] 127 taxmann.com 825 (Kol Trib). Subject cash receipt is made taxable on receipt w.e.f. AY 2024-25 by amendment made by Finance Act 2023.
Income Tax Appellate Tribunal - Kolkata Cites 13 - Cited by 0 - Full Document
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