ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA 84 of 2007 COMMISSIONER OF INCOME TAX,KOLKATA-II Versus INDIAN CONTAINER LEASING CO LTD BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 12th March, 2015. Mr. P. K. Bhowmick, Advocate. Mr. N. K. Poddar, Senior Advocate. Court : appeal is directed against order dated 6th October, 2006 passed by learned Income Tax Appellate Tribunal pertaining to assessment years 19987-98 and 1998-99. question for consideration is whether provision made for bad and doubtful debt is hit by Clause (c) of Explanation 1 to Section 115 JA. point is squarely covered by judgment of Apex Court in case of Commissioner of Income-tax vs. HCL Comnet Systems and Services Ltd., reported in [20-08] 305 ITR 409, according to learned advocate for appellant as well as learned senior advocate for assessee-respondent. In that view of matter, questions are answered in affirmative and in favour of assessee. appeal is thus disposed of. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) sm Commissioner of Income-tax, Kolkata- II v. Indian Container Leasing Co. Ltd