When is an assessee entitled for exemption u/s 11?

Last updated: 27 November 2021

Court :
High Court Of Karnataka

Brief :
This appeal is filed under section 260A of the Income Tax Act,1961.

Citation :
ITA/317/2021

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF OCTOBER, 2021 PRESENT THE HON'BLE MRS.JUSTICE S.SUJATHA AND THE HON'BLE MR. JUSTICE E.S.INDIRESH I.T.A.No.137/2021
BETWEEN :
COFFEE DAY GLOBAL LIMITED (FORMERLY KNOWN AS AMALGAMATED BEAN COFFEE TRADING COMPANY LTD.) NO.23/2, COFFEE DAY SQUARE, VIITAL MALLYA ROAD, BENGALURU-560001 REP BY ITS DIRECTOR Mr. JAYARAJ C. HUBLI
AND :
APPELLANT
(BY SMT.MANASA ANANTHAN, ADV. A/W SRI SURYANARAYANA T., ADV.)
1 . DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1)(1), BMTC BUILDING, KORAMANGALA 6TH BLOCK, BENGALURU-560085.
2 . DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1(1)(1), BMTC BUILDING, KORAMANGALA 6TH BLOCK, BENGALURU-560085.
3 . ADDITIONAL COMMISSIONER OF INCOME-TAX RANGE 1(1), BMTC BUILIDNG,