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M.K. Industries, Kolkata vs Assessee on 13 December, 2011 cites

Apeejay (Private) Limited vs Commissioner Of Income-Tax (Central) on 1 February, 1978

But CIT, Central-II, Kolkata finally concluded after considering the submissions of the assessee that the facts of this case are identical with the judgment of Hon'ble Calcutta High Court in the case of Apeejay Pvt. Ltd. Vs. CIT (1994) 206 ITR 367 (Cal) and Brook Bond India Ltd. Vs. U.O.I 269 ITR 232, hence following these two judgments CIT, Central-II, Kolkata set aside the assessment by holding the assessment framed u/s. 143(3) of the Act vide order dated 31.03.2005 as erroneous and prejudicial to the interest of revenue and directed the Assessing Officer to disallow deduction u/s. 10B of the Act by giving following findings vide para 9 and 10 as under:
Calcutta High Court Cites 18 - Cited by 3 - S Mukharji - Full Document

Brooke Bond India Ltd. vs Union Of India And Ors. on 24 September, 1982

But CIT, Central-II, Kolkata finally concluded after considering the submissions of the assessee that the facts of this case are identical with the judgment of Hon'ble Calcutta High Court in the case of Apeejay Pvt. Ltd. Vs. CIT (1994) 206 ITR 367 (Cal) and Brook Bond India Ltd. Vs. U.O.I 269 ITR 232, hence following these two judgments CIT, Central-II, Kolkata set aside the assessment by holding the assessment framed u/s. 143(3) of the Act vide order dated 31.03.2005 as erroneous and prejudicial to the interest of revenue and directed the Assessing Officer to disallow deduction u/s. 10B of the Act by giving following findings vide para 9 and 10 as under:
Andhra HC (Pre-Telangana) Cites 74 - Cited by 36 - Full Document
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