Case Law Details
Case Name : Income-tax Officer, Ward 7(3), Kolkata Vs Shreyans Investments (P.) Ltd. (ITAT Kolkata)
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Kolkata
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IN THE ITAT KOLKATA BENCH ‘B’
Income-tax Officer, Ward 7(3), Kolkata
Versus
Shreyans Investments (P.) Ltd.
IT Appeal No. 1485 (Kol.) of 2011
[ASSESSMENT YEAR 2008-09]
MARCH 6, 2013
ORDER
Pramod Kumar, Accountant Member
By way of this appeal, the appellant Assessing Officer has called into question correctness of learned Commissioner (Appeals)’s order dated 8th August 2011, in the matter of assessment under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the assessment year 2008-09, on the following ground...
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Hi
Any idea on in what ways can such capital reserve created on amalgamation be utilised or will continue to remain in books till perpetuity
Does the expert opinion in Apr 2004 journal talk anything about utilisation of capital reserve.
Do you have a soft copy of this expert opinion
Regards
Best Analysis………