C.I.T.Wb-Iii Calcutta vs M/S. Rajrani Exports Pvt.Ltd on 28 March, 2014
8. Hence, keeping in view the above discussion and the legal position,
and keeping in view the order of Calcutta High Court (supra), this
Ground of appeal is covered in favour of assessee. Hence, this
Ground of appeal is allowed in favour of assessee."
4.3.4 In the factual matrix of the case as discussed from paras 4.1 to4.3.3
of this order (supra) and respectfully following the decisions of the Hon'ble
High Court of Calcutta in the case of CIT vs. Rajrani Export (supra) and of
the Coordinate Bench in the case of Metro Exports P. Ltd. (supra) and NSIL
7 ITA Nos. 6837 & 1753/Mum/2008
M/s. Bajaj International P. Ltd.