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Indane Bottling Plant Loading and Unloading, Labour Co-operative Society Ltd. vs. Assistant Commissioner of Income Tax

I.T.A. No. 828/Kol/2025Income Tax Appellate Tribunal “B” Bench, Kolkata20 Aug 2025

The present appeal arises from an order under Section 250 of the Income Tax Act, 1961, passed by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, dated 24.02.2025. The Assessing Officer (AO) disallowed

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Shyamganj Pirijpur Samabay Krishi Unnayan Samity Ltd. vs ACIT, Circle-38, Midnapur

ITA No.1961/KOL/2024Income Tax Appellate Tribunal, Kolkata Benches5 Feb 2025

The assessee, Shyamganj Pirijpur Samabay Krishi Unnayan Samity Ltd., is a Primary Agricultural Credit Cooperative Society carrying on the banking business. The assessee filed the return of income for the Assessment Year 2018-19 on 18.03.201

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Seohara Co-operative Cane Development Union Ltd. Vs Income Tax Officer, Ward-3(1), Nazibabad

ITA No. 4708/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘SMC’, NEW DELHI6 Jan 2025

This appeal arises against the order of the C IT(A)/NFAC, Delhi, dated 31.07.2024, in proceedings under section 143(3) of the Income Tax Act, 1961. The assessee claimed a deduction under section 80P amounting to Rs. 10,32,457/- which was re

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Mundukhola Baksagarh SKUS Ltd. Vs. ITO, Ward-24

ITA No.879/KOL/2024INCOME TAX APPELLATE TRIBUNAL “ A” BENCH, KOLKATA15 Jan 2025

The assessee, Mundukhola Baksagarh SKUS Ltd., filed its return of income for A.Y. 2017-18 showing total income as Nil after claiming a deduction under section 80P. The case was selected for scrutiny and the Assessing Officer (AO) observed t

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Tajpur S.K.U.S Ltd. Vs. DCIT, CPC, Bengaluru

I.T.A. No.: 1981/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘SMC’ Bench, Kolkata13 Jan 2025

The assessee, Tajpur S.K.U.S Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961, for the assessment year 2018-19. The appeal wa

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