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
7. It is submitted that the decision in Jet Airways have been consistently
followed by the various High Courts and the decision in Majinder Singh
Kang referred by the revenue was taken note of in Mohmed Juned Dadani
and it was held that the explanatory memorandum to Explanation 3 to
Section 147 of the Act was not brought
