Case Law Details
Case Name : PCIT Vs K.B. Capital Markets PVT. Limited (Calcutta High Court)
Related Assessment Year : 2009-10
Courts :
All High Courts Calcutta High Court
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PCIT Vs K.B. Capital Markets PVT. Limited (Calcutta High Court)
Introduction: In a noteworthy decision, the Calcutta High Court has dismissed an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961. The appeal, directed against an order of the Income Tax Appellate Tribunal, “B” Bench, Kolkata, pertained to the assessment year 2009-10. The pivotal reason for the dismissal was that the tax effect for the relevant assessment year fell below the threshold limit set by the CBDT C
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