UPPER GANGES SUGAR MILLS LTD. ETC. vs. COMMISSIONER OF INCOME TAX,CALCUTTA

disallowed the claim. The Appellant Assistant Commissioner dismissed the assessee’s appeal. The Income Tax Appellate Tribunal allowed the appeal preferred by the assessee against the order of the Appellate Assistant Commissioner. Thereafter it referred the question set out http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 3 above to the High Court. The High Court reversed the view

COMMISSIONER OF INCOME TAX (EXEMPTIONS) KOLKATA vs. JAGANNATH GUPTA FAMILY TRUST

Appeal is allowed, with directions as indicated

Bench: HON'BLE MR. JUSTICE R. SUBHASH REDDY