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Case Law Details

Case Name : Sri Kedar Nath Agarwal, Kolkata Vs D.C.I.T., Circle-35 (ITAT Kolkata)
Related Assessment Year : 2005-06
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Since the assessment year involved in this appeal is 2005-06 Rule 8D of the IT Rules is not applicable in the present case keeping in view of the decision of the  Honourable Bombay High Court in the case of Godrej and Boyce Mfg. Pvt. Ltd. In this case the ld. CIT-Admn has issued jurisdiction u/s 263 of t

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