AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA
The appeals of the assessee are allowed and the appeal of the revenue is dismissed
ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153
247 ITR 785/ 115 Taxman 126. It was held that, in any event, if there be any ambiguity in the language employed, the provision must be constructed in a manner that benefits the assessee.
(3.3) The Supreme Court again considered the applicability of the last limb of the definition of “charitable purpose” in the case of CIT v. Gujarat Maritime
