Dismissing the appeal of the Revenue the Court held that the issue relating to the alleged shortage of coal being entirely factual had been rightly explained. Order of Tribunal affirmed. (AY. 2015-16)
PCIT v. Durgapur Projects Ltd. (2023)454 ITR 367/ 333 CTR 158/ 227 DTR 35 (Cal)(HC)
S. 28(i) : Business loss-Shortage of coal-Deletion of addition is affirmed. [S. 260A]