High Courts23 Apr 2014

Commissioner of Income Tax Vs Kandla Port Trust

Gujarat High Court · (2014) 364 ITR 164 : (2014) 225 TAXMAN 145

Gujarat Maritime Board Act, 1981 — Section 73, 74, 75Income Tax Act, 1961 — Section 10(2), 10(20), 11, 11(1), 12Major Port Trusts Act, 1963 — Section 20, 29, 35, 35(1), 36