2024 (5) TMI 1670

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....llant : Ms. Smita Das De, Adv. Mr. Soumen Bhattacharjee. For the Respondent : Mr. Abhratosh Majumder, Sr. Adv. Mr. Avra Mazumder, Adv. ORDER The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 10th August, 2023 passed by the Income Tax Appellate Tribunal, `A' Bench, Kolkata in ITA No. 116/Kol/2023, for t....

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....of the Hon'ble Supreme Court in Commissioner of Income Tax vs. Madhur Housing & Development Co., (2018) 93 taxmann.com 502(SC) as well as the decisions in (2012) 340 ITR 14 (Delhi) and (2020) 120 taxmann.com 125 (Madras). Copies of the decisions were handed over to the appellant on the last hearing day. There is nothing brought on record by the revenue to point out any distinguishing feature for u....