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Masinan Samabay Krishi Unnayan Samity Ltd.

ITA No. 1171/KOL/2024INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA18 Mar 2025

The assessee, Masinan Samabay Krishi Unnayan Samity Ltd., is a Primary Agricultural Credit Cooperative Society registered under the West Bengal Cooperative Society Act. Its main activities include the purchase and sale of agricultural imple

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Abhishek Kanoria vs Income Tax Officer

ITA No. 843/KOL/2024Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata17 Mar 2025

The assessee, Abhishek Kanoria, filed his return of income for the assessment year 2021-22 declaring total income of Rs.35,47,500/- as income from salary and interest income of Rs.5,055/-. The Centralized Processing Center (CPC) processed t

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R S Ispat Limited vs. DCIT, Circle 12(1), Kolkata

ITA No.1921/Kol/2025Income Tax Appellate Tribunal, 'D' Bench, Kolkata20 Nov 2025

The assessee, R S Ispat Limited, filed its return of income for AY 2012-13 on 26.09.2012, which was later revised on 08.08.2013. The case was selected for scrutiny and the assessment was completed with a disallowance of certain purchases. T

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Associated Global Finance Ltd. vs. Assistant Commissioner of Income Tax

ITA No. 2139/Kol/2025INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA27 Nov 2025

This appeal arises from an order under section 250 of the Income Tax Act, 1961, dated 30.07.2025, passed by the Learned Commissioner of Income Tax (Appeals)-Kolkata. The Learned Assessing Officer (AO) noticed that certain additions to the i

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