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Case Law Details

Case Name : Shaktigarh Textile and Industries Ltd. Vs DCIT (ITAT Kolkata)
Appeal Number : I.T.A. No. 848/KOL/2023
Date of Judgement/Order : 10/10/2023
Related Assessment Year : 2012-13
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Shaktigarh Textile and Industries Ltd. Vs DCIT (ITAT Kolkata)

Introduction: Shaktigarh Textile and Industries Ltd. found itself in a legal battle with the Deputy Commissioner of Income Tax (DCIT) in Kolkata, with a pivotal focus on Section 68 of the Income Tax Act. In this article, we delve into the case, the issues at hand, and the Tribunal’s decision.

Background: Shaktigarh Textile and Industries Ltd. contested an order from the Commissioner of Income Tax (Appeals), National F

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