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Kolkata Port Trust is a ‘Local Authority’ for Income Tax Purpose
Case Law Details
- Case Name
- Deputy Commissioner of Income-tax Vs M/s. Kolkata Port Trust (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06 & 2011-12
- Courts
- All ITAT, ITAT Kolkata
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Deputy Commissioner of Income-tax Vs M/s. Kolkata Port Trust (ITAT Kolkata)
1. Both these appeals filed by the revenue against the separate orders of Ld. CIT(A)-10,
Kolkata dated 02.02.2016 for AYs. 2005-06 and 2011-12.
2. The only issue to be decided in both the appeals of the revenue is that whether the assessee Port Trust can be assessed in the status of “Local Authority” or in the status of “Company” in the facts and circumstances of the case.
3. At the outset itself, the Ld. AR brought to our notice that for AYs 2003-04 to 200506 in ITA No. 2628 to 2630/Kol/2013 preferred by the...
