Browse Tax Judgements

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DCIT, CC-2(2), Kolkata vs. M/s Spml Infra Limited

I.T.A. No. 2118/Kol/2025 & I.T.A. No. 2119/Kol/2025Income Tax Appellate Tribunal “D” Bench, Kolkata20 Jan 2026

This is a batch of two appeals filed by the Revenue arising from orders dated 11.04.2025 and 26.05.2025 passed under section 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals)-Kolkata-26. Both appeals relate…

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M/s Merino Industries Ltd vs DCIT, Circle-12(1), Kolkata

I.T.A No.174/Kol/2019 & I.T.A No.292/Kol/2019Income Tax Appellate Tribunal, 'B' Bench, Kolkata6 Feb 2025

M/s Merino Industries Ltd, a private limited company, filed its return of income for the assessment year 2014-15 declaring a total income of Rs.36,06,90,830/-. The company had received a loan of Rs.39,34,10,000/- from its subsidiary, M/s Me…

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Naba Diganta Water Management Ltd. Vs. ACIT, Circle-2(1), Kolkata

I.T.A. No. 434/Kol/2024Income Tax Appellate Tribunal (ITAT) 'B' Bench, Kolkata15 Jan 2025

The assessee, Naba Diganta Water Management Ltd., is a special purpose vehicle set up by Jamshedpur Utility and Services Co. Ltd. and Voltas Ltd. under a Development Agreement with Kolkata Metropolitan Development Authority for setting up a…

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