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Case Law Details

Case Name : Balgopal Merchants Private Limited Vs PCIT (Calcutta High Court)
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Balgopal Merchants Private Limited Vs PCIT (Calcutta High Court)

The case of Balgopal Merchants Private Limited Vs PCIT before the Calcutta High Court revolves around the assessment year 2012-2013 and the taxation of share application money along with premium received by the assessee company. The appeal filed by the assessee challenges the order passed by the Income Tax Appellate Tribunal (ITAT), Kolkata, on several substantial questions of law.

The primary contention raised by the assessee includes whether the Tribunal had the authority to examine facts or issues not initia

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