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Kusum Tater Vs. ITO, Ward-47(2), Kolkata

1297/KOL/2023Income Tax Appellate Tribunal, Kolkata ‘D’ Bench6 Mar 2025

The assessee, Kusum Tater, filed a return of income declaring a total income of Rs. 3,19,020/- for the assessment year 2014-15. The case was selected for scrutiny, and the assessee claimed exemption under section 10(38) of the Income Tax Ac

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Shree Capital Services Ltd. Vs. A.C.I.T., Circle-5(1), Kolkata

I.T.A. No.: 1152/KOL/2025INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA27 Oct 2025

The assessee, Shree Capital Services Ltd., is a Non-Banking Financial Company (NBFC) engaged in providing loans and making investments in shares and securities. The assessee filed its return of income computing total income at ₹116,67,19,27

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Sandeep Kumar Sethia Vs. ITO, Ward-44(2), Kolkata

I.T.A. No.: 584/KOL/2025Income Tax Appellate Tribunal, Kolkata ‘D’ Bench3 Oct 2025

The assessee, Sandeep Kumar Sethia, filed his return of income for the assessment year 2011-12 declaring a total income of Rs. 1,97,760/-. The assessment proceedings were completed under section 143(3) on 30.03.2014, assessing the total inc

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Pushpa Devi Sobhasaria Foundation Vs. CIT (Exemption), Kolkata

I.T.A. No.: 1884/KOL/2025INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA23 Oct 2025

The assessee, Pushpa Devi Sobhasaria Foundation, claims to carry on charitable activities and was granted provisional approval under section 80G(5)(iv) of the Income Tax Act, 1961, by the CPC, Bengaluru, for a period from 31.08.2021 to AY 2

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Maitrayee Das Vs. DCIT, Cir-27(1), Haldia

I.T.A. No.: 502/KOL/2023Income Tax Appellate Tribunal, Kolkata ‘D’ Bench, Kolkata22 Jan 2025

The appellant, Maitrayee Das, is an authorized dealer of Hindustan Petroleum Corporation Ltd. dealing in motor spirits and high-speed diesel under the name and style of 'Bargabhima Fuel Centre'. She filed her return of income for the assess

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