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1 - 10 of 17 (0.56 seconds)Section 263 in The Income Tax Act, 1961 [Entire Act]
Section 12AA in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
The Finance Act, 2018
Section 2 in The Income Tax Act, 1961 [Entire Act]
Section 264 in The Income Tax Act, 1961 [Entire Act]
Section 25 in The Companies Act, 1956 [Entire Act]
Commissioner Of Income-Tax, Bier vs M/S. Bankipur Club Ltd on 8 May, 1997
(iv) The first assessment for the assessment year 2004-05, for which returns filed
under section 139(4A) claiming exemption under section 11, was made subject matter
7
I.T.A No. 1105/Kol/2017
M/s. Calcutta Cricket & Football Club
of proceedings under section 147 for the purpose of bringing to tax, the surplus of
Rs.6,67,907/- (before deduction of expenses/overheads debited to the Income and
Expenditure account) in respect of provision of food and drinks to the members. By an
order dated December 3, 2007 passed under section 147, the Assessing Officer
accepted the returned income and did not make any addition in view of the judgment
of the Hon'ble Supreme Court in CIT v. Bankipur Club Ltd.. (1997) 226 ITR 97 (SC).