2023 (2) TMI 1411

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..... Soumen Bhattacharjee, Adv. For the Respondent : Mr. J.P. Khaitan, Sr. Adv. ORDER The Court : We have heard Mr. Soumen Bhattacharjee, learned standing counsel appearing for the appellant and Mr. J.P. Khaitan, learned senior counsel for the respondent. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 31.7.2009....

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....ntial question of law has to be decided against the revenue in the light of the decision of this Court in the case of assessee's sister concern in Principal Commissioner of Income Tax, Kolkata 4, Kolkata Vs. Vantage Advertising Pvt. Ltd. in ITA No. 41 of 2017. In the said decision, the said question was answered against the revenue in the following terms: "The Commissioner of Income Tax [....

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....ing Pvt. Ltd., ITA 49 of 2010 dated 22.4.2010 which was also a similar matter wherein an advertising company engaged in infrastructure development has erected automatic traffic signal and pedestrian foot over bridge and the question was whether this would constitute infrastructure development as contemplated in clause [a] of the Explanation to subsection [4] of section 80IA of the Act. The Divisio....