Tax-4 vs M/S. Linde India Limited
2022 Latest Caselaw 2110 Cal/2

O-25
                                   ITAT/338/2016
                       IA No.GA/2/2016 (Old No.GA/2607/2016)

                           IN THE HIGH COURT AT CALCUTTA
                         Special Jurisdiction (Income Tax)
                                   ORIGINAL SIDE


                                       PRINCIPAL COMMISSIONER OF INCOME
                                       TAX-4, KOLKATA

                                            -Versus-

                                       M/S. LINDE INDIA LIMITED

                                                                     Appearance:
                                                        Mr. Om Narayan Rai, Adv.
                                                       Mr. Prithu Dudheria, Adv.
                                                           ...for the appellant.

                                                    Mr. J. P. Khaitan, Sr. Adv.
                                                       Mr. Akhilesh Gupta, Adv.
                                                            Mr. A. K. Dey, Adv.
                                                         ...for the respondent.

BEFORE:

The Hon'ble JUSTICE T.S. SIVAGNANAM

-And-

The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA

Date : 2nd August, 2022.

The Court : Heard Mr. Om Narayan Rai, learned standing

counsel for the appellant/revenue and Mr. J. P. Khaitan, learned

senior counsel for the respondent/assessee.

Judgment reserved.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.) S.Das/As.