Interpretation of the term “other institutions” appearing in Section 10(22) of the Income Tax Act.


Last updated: 06 March 2021

Court :
ITAT Kolkata

Brief :
Both these appeals filed by the assessee are directed against separate but identical orders of the Learned Commissioner of Income Tax (Appeals)-25, Kolkata [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 06.08.2019 for the Assessment Years 2013-14 & 2014-15. As the issues arising in boththese appeals are common, for the sake of convenience, they are heard together and disposed off by way of this common order.

Citation :
ITA 2080/KOL/2019

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