PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

property held under trust wholly for charitable purposes of 10 ITA Nos.208-210/CTK/2024 religious purposes shall not be included in the total income to the extent to which it is applied for such purposes in India and where it is accumulated for such application to the extent whichever is higher. The exemption of accumulated income to the extent

SANGRAM KESHARI SAMANTARAY,BHUBANESWAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, BHUBANESWAR

Housing Projects ltd. (2012) 343 ITR 329; vi) Aditi Aggarwal Vs. Pr.CIT, ITA No.21/Chd/2021, order dated 20.09.2021; vii) Sh. Jaswinder Singh Vs. CIT-II, ITA No.690/Chd/2010, order dated 09.03.2012; viii) Shri Sunil Chhagan Bhaybhang Vs. Pr.CIT, ITA No.932/PUN/2016, order dated 07.03.2019; and ix) Raghunath Exporters Vs. Pr.CIT, ITA No.92/Kol/2017, order dated 10.11.2017. 10. It was also submitted