Venkatakrishna Rice Co. v. CIT [1987] 163 ITR 129 (Mad. ), Berlia & Co. v. Asstt. CIT [1998] 67 ITD 347 (Coch. ), South India Shipping Corpn ... account of interest was not allowed.
29. In the case of Berlia & Co. (supra) the facts were different. In this case there was only
Patanjali Yogpeeth (Nyas), Delhi vs Adit(Exemption), New Delhi on 9 February, 2017
1
IN
2015
Dr. Puran Chand Dharmarth Trust
• Gurdayal Berlia Charitable Trust vs. Income Tax
Officer 34 ITD 489 (Mum.)(Tribu.)
5. Reopening is bad for this ... Joint Director of Income Tax
(Exemption) 101 DTR305 (Mumbai)(Tribu.)
• Gurdayal Berlia Charitable Trust vs. Income Tax
Officer 34 ITD 489 (Mum.)(Tribu
Krishna Rice Co. Ltd. vs. CIT (1987) 163 ITR 129 (Mad);
( iv) Berlia & Co. vs. Asstt. CIT (1998) 62 TTJ (Coch ... interest of interest was not allowed.
31. In the case of Berlia & Co. vs. Asstt. CIT (supra) the facts were different. In this case
