DCIT, CC-1(3), KOLKATA, KOLKATA vs. M/S. A.R. STANCHEM (P) LTD., KOLKATA
In the result, appeal of the Revenue is partly allowed
ITA 672/KOL/2022[2013-2014]Status: DisposedITAT Kolkata13 Jul 2023AY 2013-2014
Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2013-14
For Appellant: Shri S. K.Tulsiyan, AdvocateFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 14ASection 35(1)(ii)Section 80G
charitable entity. This judgment has been pronounced on 02.08.2021. After this judgment, a judgment of the Hon’ble Calcutta
High Court in the case of Mackaw Corporation has been passed, which has been relied upon by the ld. Counsel, but in this decision, Hon’ble High Court has not considered the judgment of the Hon’ble
Supreme
Court, because
