https://www.taxtmi.com/caselaws?id=14373 The High Court of CALCUTTA ruled in favor of the assessee, affirming the decision of the Tribunal to delete the additions made by the Assessing Officer. The judgment emphasized the significance of approved agreements and retrospective effects on income assessment, aligning with previous court decisions and concurrent findings of fact by the authorities involved in the case. en-us Mon, 05 Feb 2001 00:00:00 +0530 Wed, 15 Jul 2009 14:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14373 The High Court of CALCUTTA ruled in favor of the assessee, affirming the decision of the Tribunal to delete the additions made by the Assessing Officer. The judgment emphasized the significance of approved agreements and retrospective effects on income assessment, aligning with previous court decisions and concurrent findings of fact by the authorities involved in the case. Case-Laws Income Tax Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14373