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Case Law Details

Case Name : Pediatric Infectious Diseases Academy Vs I.T.O. (ITAT Kolkata)
Appeal Number : I.T.A. No. 2355/Kol/2017
Date of Judgement/Order : 24/05/2018
Related Assessment Year : 2013-14
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Pediatric Infectious Diseases Academy Vs ITO (ITAT Kolkata)

Ld. CIT(A) is also not justified in holding that the fact of the assessee being the charitable organisation is of no relevance for the applicability of section 40(a)(ia). As pointed out by the learned counsel for the as

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