PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. SHRI SHANTI KUMAR SURANA
ITA/1/2023HC Calcutta26 Apr 2023
Bench: HON'BLE T.S. SIVAGNANAM, ACTING CHIEF JUSTICE,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 1Section 34
34 of the 1882
Act is maintainable going by the nature of the trust. Although, the petitioners
have tried to impress upon this Court that the bar under Section 1 of 1882 Act
is not applicable in the instant case but on a meaningful reading of the trust
deed, I find that it is the private religious trust with
