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Section 50C applicable even if registration takes place subsequent to transfer
Case Law Details
- Case Name
- Deputy Commissioner of Income-tax, Circle-9 Vs Bagri Impex (P.) Ltd. (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- ITAT Kolkata
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IN THE ITAT KOLKATA BENCH ‘A’
Deputy Commissioner of Income-tax, Circle-9
V/s.
Bagri Impex (P.) Ltd.
IT Appeal NO. 498 (KOL.) OF 2012
[ASSESSMENT YEAR 2006-07]
AUGUST 9, 2012
ORDER
Sanjay Arora, Accountant Member
This is an Appeal by the Revenue arising out of the Order by the Commissioner of Income-tax (Appeals)-XXXII, Kolkata (‘CIT(A)’ for short) dated 11-01-2012, allowing the assessee’s appeal contesting its assessment u/s. 143(3) of the Income-tax Act, 1961 (‘the Act’ hereinafter) dated 04-08-2008 for the assessment year (A.Y) 2006...





