COMMISSIONER OF INCOME TAX (EXEMPTION) , KOLKATA vs. B.P.PODDAR FOUNDATION FOR EDUCATION
In the result, the appeal filed by the revenue is dismissed and the
ITAT/143/2021HC Calcutta13 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 11(5)Section 13(1)(b)Section 13(1)(c)Section 13(1)(d)Section 133ASection 142(1)Section 143Section 143(2)Section 147Section 148
Section 147 of the Act was not brought to the notice of the High Court in the
8 (2008) 306 ITR 343 (Raj)
9 (2011) 331 ITR 236 (Bom)
10 (2011) 336 ITR 136
11 (2018) 99 taxmann.com 312 (SC)
12 (2022) 138 taxmann.com 296 (Bombay)
13 (2013) 355 ITR 172 (Guj.)
14 (2012) 344 ITR 641 (Chattisgarh
