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inspecting Assistant Vs. Black Diamond Beverages Ltd.
Income Tax Appellate Tribunal ITAT Kolkata
B Mitra, A Das
Jun-13-1986
Direct Taxation
(1986)18ITD551(Kol.)
1. The assessee is a company which is engaged in the manufacture of soft drinks. Prior to the assessment year 1979-80 it produced soft drinks under the brand names of Limca and Gold Spot. During the...
Tag this Judgment! AI Brief & AskRallis India Ltd. Vs. Income-tax Officer
Income Tax Appellate Tribunal ITAT Kolkata
B Mitra, A Das
May-27-1987
Direct Taxation
(1987)23ITD1a(Kol.)
2. Ground Nos. 1 and 2 relate to disallowance of Rs. 30,000 written off as bad debt. An advance of Rs. 30,000 was given to M/s. Brite Tools Ltd. for development and manufacture of Spin Drier...
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Income Tax Appellate Tribunal ITAT Kolkata
B Mitra, A Das
Jun-19-1987
Direct Taxation
(1987)23ITD157(Kol.)
1. By this appeal the assessee challanges the disallowance of interest Under Section. 244(1A) of the Income-tax Act, 1961. It is opposed by the department.2. For the assessment year 1981-82 the ITO assessed the total income...
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H.S. Shivarudrappa Vs. Fifth Income-tax Officer
Income Tax Appellate Tribunal ITAT
B Mitra, A Das
Feb-11-1988
Land Acquisition
(1988)27ITD541(Bang.)
1. This is an appeal by the asses-see against bringing to tax the entire profit of Rs. 1,14,279 in the assessment year under consideration under Section 41(2) of the Income-tax Act, 1961 [hereinafter referred to as...
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