PRADYUMNA DALMIA BENEFICIARY TRUST,KOLKATA vs. ADIT(CPC)/I.T.O., WARD - 33(2), , KOLKATA
In the result, both the appeals filed by the assessee are allowed
ITA 1613/KOL/2024[2021-2022]Status: DisposedITAT Kolkata11 Aug 2025AY 2021-2022
Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra
Section 143(1)Section 250
112A) exceeding two crore rupees, but is not covered under clauses (c) and (d), shall be applicable at the rate of fifteen per cent.
of such income-tax:"
7. All the beneficiaries are individuals and it is well-settled that the status of a trust in which all the beneficiaries are individuals would be that of an individual
