That MSTT directed the A.O. to tax interstate sales at concessional rate, (in the absence of original Form C declarations) based on other clinching evidence produced by the dealer. (M/s Matrix Distributors P. Ltd. VAT S.A. No.265 of 2024 dt.22-07-2025) That interest paid on income tax could be set off against interest received on income tax. (Principal Commissioner of Income-tax v. ITC Ltd. [2025] 177 taxmann.com 38 (Calcutta) – JULY 21, 2025). That where gross profit of assessee was estimated after rejecting books of account, no further disallowance could be made under section 43B. (Skyscraper Projects (P.) Ltd. v. Additional Commissioner of Income-tax. [2025] 177 taxmann.com 181 (Calcutta)- JULY 28, 2025) That irrespective of claim made by assessee, Assessing Officer has to compute depreciation in accordance with provisions of Act a.......