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Section 11 Benefit Depends on Cost-Based Pricing Because Profit Motive Matters: ITAT Raipur
Case Law Details
- Case Name
- Chhattisgarh Housing Board Vs ACIT (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Raipur
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Chhattisgarh Housing Board Vs ACIT (ITAT Raipur)
The appeals before the Income Tax Appellate Tribunal Raipur Bench were filed by a statutory housing authority for Assessment Years 2011-12, 2012-13, 2013-14, 2016-17, and 2017-18 against orders dated 05.08.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre under Section 250 of the Income-tax Act, 1961. The central issue in all appeals was whether the assessee was entitled to exemption under Section 11 of the Act.
The tribunal treated Assessment Year 2011-12 as the lead case. The assessee is ...




