THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICIAL SCIENCE,KOLKATA vs. CIT(EXEMPTION) , KOLKATA

In the result, appeal of the assessee is allowed

section (3) are entitled in the aggregate, at any time during the previous year, to not less than twenty pe aggregate, at any time during the previous year, to not less than twenty pe aggregate, at any time during the previous year, to not less than twenty per cent of the profits of such concern.] the profits of such concern

SHRI GOBINDO CHATTERJEE,KOLKATA vs. ITO,WD-50(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes