2014 (11) TMI 1096

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..... was not admitted by us following the judgement in CIT, Kolkata-III, Kolkata vs. M/s.Baljit Securities Pvt.Ltd. (2013 (6) TMI 793 - CALCUTTA HIGH COURT). - G.A.No.3188 of 2013, ITAT 166 OF 2013 - - - Dated:- 11-11-2014 - JUSTICE SOUMITRA PAL AND JUSTICE ARINDAM SINHA For the Appellant : Mrs.A.G.Gutgutia,Advocate For the Respondent : Mr.J.P.Khaitan,Sr.Advocate JUDGEMENT T .....

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..... on 2(22)(e) of the Income Tax Act was squarely applicable; 3. Whether on the facts and in the circumstances of the case, the decision of the Learned Tribunal regarding non-applicablity of the provisions of Section 2(22)(e) of the Income Tax Act, 1961 in the instant case violates the constitutional validity of the Section itself. Heard the learned advocates for the parties. We find that th .....

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