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

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

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

SMITA S MEHTA,KOLKATA vs. ASST DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, the appeal filed by the assessee is allowed

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

196 ITR 55, a Division Bench of the Bombay High Court held that (at page 71): "This is because the scope of the powers to make prima facie adjustments under Section 143(1 )(a) is somewhat coterminous with the power to rectify a mistake apparent from the record under Section 154..., In its literal sense, 'prima facie' means

M/S D. S. HEALTH & EDUCATION TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2011-12

196 I; (iv) that the accounts itself reveal that the said donation had not returned either in cash or through web of financial transactions after retaining commission as alleged in the so called deposition made under the oath by one Shri S.R. Dasgupta, Director of an assessee "M/s. Herbicure HeaIthcare Bio-Herbal Research Foundation" and returned in the course