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The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against an order dated October 26, 2023, passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata (Tribunal) in I.T.A No.1842/Kol/2017, for the assessment order 2009-10.

The revenue has raised the following substantial questions of law for consideration:-

i) Whether on the facts and in law, the Hon'ble ITAT is justified in setting aside the order of the Ld. CIT(A) and deleting the additional made by the A.O. towards unexplained share capital and share premium of Rs.15,51,00,000/- u/s. 68 of the Act by holding that the assessee had discharged its onus to prove the identity and creditworthiness of the share subscribing companies and the genuineness of the transactions overlooking the fact that not even a single Director of the share subscribing companies appeared before the Assessing Officer nor provided a valid reason for their non-appearance?

A blaze swept through a mental-health clinic in Osaka, Japan, on Friday, leaving 27 feared dead. Police said they are investigating the fire as a case of suspected arson. Photo: Kyodo/Reuters

Friday’s 5.07 billion Australian dollar (US$5.3 billion) ports deal has set several milestones.

Dish has made a stunning bid to buy Sprint for a cash-and -stock deal valuing Dish at $25.5 billion. Last year Softbank agreed to buy Sprint, also for a package of cash and stock. Dish claims its offer is worth 13% more.

Dish Network Corp.'s surprise $25.5 billion bid for Sprint Nextel Corp. may leave the No. 4 carrier T-Mobile with a tougher hand to play in a consolidating wireless market.

Hong Kong's IPO market is shifting into high gear this week with two billion-dollar offerings but one deal is crowded with a record number of banks who are being asked to do more to earn business.

Dipa Karmakar, the first female Indian gymnast to qualify for the Olympics, will be performing one of the sport's most dangerous and difficult moves in Brazil in August. Photo: Karan Deep Singh/The Wall Street Journal

Flooding in western Europe after days of heavy rain caused houses to collapse. With around 170 people reported dead and many more missing, officials said the German government and Parliament would work on an aid package to alleviate the suffering. Photo: Torsten Silz/Agence France-Presse/Getty Images

As restaurants struggle to survive during the Covid-19 pandemic, the Chef-Owner of Red Rooster, Marcus Samuelsson spoke with WSJ’s Lorie Hirose about change, history and hope. Photo: Lev Radin/Zuma Press

Hydrabad|Techie death: গত ৭ নভেম্বর থেকে ফোনও তুলছিলেন না তিনি। অভিযোগ পাওয়ার পরই তদন্ত নামে পুলিস। তারা পৌঁছে যায় ইরামের ফ্ল্যাটে। সেখানে গিয়ে দেখা যায় ফ্ল্যাট তালাবন্ধ

ADM Naveen Babu Death: അടുത്തമാസം ജോലിയിൽ തിരികെ  പ്രവേശിക്കാനിരിക്കെയാണ് അപേക്ഷ നൽകിയത്.

Following Donald Trump's victory in the US presidential elections, a new trend has emerged on social media platforms called the 'MATGA movement'.

Shah Rukh Khan Death Threat: ভাইজানের পর বাদশাহের উদ্দেশ্যে হুমকি বার্তা আসে এবং তাতে ৫০ লক্ষ টাকা দাবি করা হয়েছিল বলে জানা যায়। তবে যার ফোন থেকে এই হুমকি বার্তা আসে সেই ব্যক্তিকে পুলিস প্রায় দুই ঘণ্টা জিজ্ঞাসাবাদ করেছে। ফৈজান খান বলেন...  

Mithun Chakraborty: বিষ্ণোই সলমানকে হুমকি দিয়েছেন এবং কৃষ্ণসার হরিণ হত্যার জন্য ক্ষমা চাওয়ার দাবি জানিয়েছেন। সম্প্রতি সলমনের ঘনিষ্ঠ বন্ধু এবং এনসিপি নেতা বাবা সিদ্দিকিকে নৃশংসভাবে হত্যা করা হয় এবং বিষ্ণোই গ্যাং সেই খুনের দায় স্বীকার করে। এমনকী খুনের হুমকি পান শাহরুখ খানও। এবার খুনের হুমকি পেলেন মিঠুন। 

Jadavpur University: মৈনাক দুই বন্ধুর সঙ্গে উত্তরাখণ্ডের আলমোড়া বেড়াতে গিয়েছিলেন। লালকুয়াঁয় একটি হোটেলে উঠেছিলেন মৈনাক। শনিবার হোটেলের বাথরুম থেকে তাঁর দেহ উদ্ধার হয় ৪৪ বছরের অধ্যক্ষের দেহ।

Manoj Mitra Death: वेटरन बंगाली एक्टर मनोज मित्रा बंगाली फिल्म इंडस्ट्री के जाने माने एक्टर हैं, लेकिन बता दें कि एक्टर का 85 साल की उम्र में निधन हो गया है। बता दें कि एक्टर लंबे समय से बीमार

PlayStation fans can look forward to a diverse lineup of games this November, as Sony has announced three new titles for its PlayStation Plus subscribers: the eerie action-adventure Ghostwire: Tokyo, the social deduction game Death Note: Killer Within, and the high-speed

On Monday, the government extended the due date for filing of annual GST returns for 2019-20 by composition dealers to 31 October. It is the second extension in as many months given by the government. Earlier, the original deadline of 15

Nagaland Sambad Lottery Dear Comet Winners 12 November 6 PM. Discover the latest results and winning ticket numbers for this exciting lottery.

In a tragic development from Manipur's Jiribam district, two men were discovered deceased on Tuesday morning, following a fierce encounter that led to the death of 10 militants the previous day. The individuals identified as Laishram Balen and Maibam Kesho were

Nagaland Sambad Lottery Dear Goose Winners 12 November 8 PM. Discover the latest winners and prizes from the draw.

In a remarkable operation in Greater Noida, a man named Rahul Chaudhary been apprehended by the Uttar Pradesh Police for cultivating cannabis within his apartment and allegedly distributing it through the dark web. Chaudhary, holding an English degree, was reported to

Recent investigations by the Competition Commission of India (CCI) have revealed significant antitrust violations involving major smartphone manufacturers, including Samsung and Xiaomi. According to detailed reports obtained by Reuters, these companies, along with others, have been implicated in anti-competitive practices that

A bachelor pad is a home specifically for single men that are designed in a fashion that caters to their needs. The concept of a bachelor pad is prominent in urban areas where people migrate for work. Typically, a

Adding greenery to your home is the most economical and creative way to spruce up your home. Beautiful plants or greenery via design elements help add a lovely green sheen to any corner or space. From ho-hum to beautiful, you can

Life and death are often seen as opposites, with one neatly concluding the other. But what if there is something in-between that challenges our understanding of existence? Recent scientific discoveries are revealing a mysterious 'third state' where cells can continue to

We've all seen those relationships that just seem to work-the couples who stick together through every twist and turn, always showing up for each other. And while some might call it luck or timing, there's often more to it than meets

Two persons -- Dhimant Makwana and Shailesh Makwana -- died in the fire. An IOCL official received injuries and was undergoing treatment at a private hospital, Jawahar Nagar police station inspector AB Mori said.

With this latest investment, Adani Group aims to establish itself as a key player in this sector

Manchester : Manchester University Press, [2018]

Houndmills, Basingstoke ; New York, NY : Palgrave Macmillan, 2014.

New York, NY : Oxford University Press, [2020]

Barnsley, S. Yorkshire : Greenhill Books, 2018.

Woodbridge, Suffolk ; Rochester, NY : York Medieval Press in association with Boydell Press, 2004.

New Brunswick, N.J. ; London : Transaction, 2005.

Cambridge : Open Book Publishers, [2023]

London : Routledge, 2016.

London : Methuen Drama, 2022.

'I was playing a rockstar.''After three days, I get a script that my character will turn into a lion.''I felt I hadn't signed up for this, so I told Ekta about it.''Ekta told me, "Beta, na tu important hai na main important hoon. Woh spot wala hai na, usko ghar pe khana khilana hai".''She said if she didn't change the content, she would not get TRPs and eventually, her show would shut down.''If the show stops, she asked me if I would take these workers home.' 'I said "Let's become the lion".'

Doxxing, or sharing a woman’s picture online without her consent, is a crime that has proliferated during the pandemic — chillingly, against one particular community

Rijula Das’s debut novel is a hard-hitting portrayal of life and death in the red light district

46 is no age to die.

'He would love that the world is talking about how talented he was. And he really was very talented.'

During his acceptance speech at the awards ceremony, Christopher Nolan remembered his 'dear friend' Heath Ledger, who had portrayed a negative role in his film, The Dark Knight.