ACIT, NEW DELHI vs. M/S. CENTRAL WAREHOUSING CORPORATION, NEW DELHI
In the result, appeal of the Revenue and appeal of the assessee are partly allowed as indicated above
ITA 4334/DEL/2011[1998-99]Status: DisposedITAT Delhi14 Nov 2023AY 1998-99
Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh
For Appellant: Shri V. Rajakumar, Adv
Section 10Section 10(29)Section 10(33)Section 11Section 115JSection 2
bearing on the tax liability of the assessee. As far as merit of the ground is concerned, the Learned
DR submitted that section 211(3) of the Companies Act, 1956
has prescribed that for exemption for any class of the companies
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ITA. No. 4190/Del/2011
AND ITA. No. 4334/Del/2011
from