M/S MCC PTA INDIA CORPN. PVT. LTD.,PURBA MEDINIPUR vs. ACIT, CIR-59, TDS, KOLKATA, KOLKATA

In the result, the appeals filed by the Assessee are allowed

charitable institution under the provisions of the Act, it cannot be disputed that the income of Kolkata Port Trust is not chargeable to tax under the provisions of the Act. Section 11 under which Kolkata Port Trust was assessed, inter alia, for the assessment year 2007-08 falls under Chapter III of the Act for “incomes which do not form

MARTIN BURN LTD,KOLKATA vs. I.T.O WD - 4(2),KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed