2023 (2) TMI 1368

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.... Section 260A of the Income Tax Act, 1961 (the 'Act' for brevity) is directed against the order dated 30th January, 2009 passed by the Income Tax Appellate Tribunal, "A" Bench, Kolkata (the Tribunal) in ITA No.2101/Kol/2008 and ITA No.44/Kol/2009. The appeal was admitted on 11th April, 2012 on the following substantial question of law: (i) Whether, on the facts and circumstances of the case, the....