SWATI SARAWAGI FAMILY TRUST,KOLKATA vs. ACIT, CIRCLE-7(1), , KOLKATA
In the result, both the appeals filed by the assessee are allowed
ITA 2433/KOL/2024[2023-24]Status: DisposedITAT Kolkata25 Apr 2025AY 2023-24
Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra
Section 143(1)Section 164Section 164(1)Section 167BSection 234BSection 250
capital gains, therefore, even otherwise the surcharge was to be limited to 15%. Since the beneficiaries are known and the shares are mentioned in the trust deed, therefore, the provisions of section 167B
