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
8. After we have elaborately heard the learned Advocates on either side,
we note that the case of the revenue rests upon the decision in Sri. N.
Govindaraju in which the Court had taken note of and followed the
decisions in Majinder Singh Kang, Atlas Cycle Industries and CIT
Versus Mehak Finvest Pvt. Ltd.21
9. In Sri. N. Govindaraju
