M/S. M P AUDYOGIK KENDRA VIKAS NIGAM (BHOPAL),BHOPAL vs. THE CIT (EXEMPTION), BHOPAL

In the result, appeal of the Assessee in ITANo

Bench: Hon'Ble Kul Bharat & And Hon'Ble Manish Boradassessment Year: M.P. Audyogik Kendra Cit(Exemption) Vikas Nigam, Bhopal Bhopal बनाम/ (Appellant) (Revenue ) Vs. P.A. No.Aaccm6048F Appellant By Shri Praveen N. Surange, Adv. Revenue By Smt. Ashima Gupta, Cit-Dr Date Of Hearing: 28.12.2018 Date Of Pronouncement: 22.01.2019

section 2(15) of the Income Tax Act and still followed by various High Courts as well as ITAT. J.Because impugned order is contrary to order passed by Hon'ble Gujrat High Court in Commissioner of Income Tax Vs. Kandla Port Trust reported in (2014) 364 ITR 164 (Guj), relying on the judgment passed by Hon'ble Apex Court

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE