1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust

249 ITR 533High Court2001#994 most cited

What is 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust authority for?

Income of a trust that is taxable at the maximum marginal rate should be taxed accordingly, while other income is eligible for exemption under Section 11 of the Income-tax Act.

108

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2015 to 2026.

Also referred to as

Father Mullers Charitable Institutions · Section 11 · Section 164(2) · maximum marginal rate · charitable trust income · exemption u/s 11 · taxable at maximum marginal rate · DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust

Sections most often in play

Section 11Section 11(5)Section 13(1)(c)Section 13(3)Section 164(2)Section 13(1)(d)Section 12Section 143(3)

Issues it is cited on

section 13(l)(d)section 164(2)section 13(1)(d)section 13(2)section 164section 2(29c)section 13(1)(c)(ii)section 243section 13(3)section 11(5)section 161maximum marginal rate

Judgments citing 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 309/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…relevant income or part of relevant income at the maximum marginal rate)” 17.9.1 For this proposition, we rely on the following case laws: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T.…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 308/COCH/2019[2008-09]Status: DisposedITAT Cochin30 Sept 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…relevant income or part of relevant income at the maximum marginal rate)” 17.9.1 For this proposition, we rely on the following case laws: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T.…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 307/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…relevant income or part of relevant income at the maximum marginal rate)” 17.9.1 For this proposition, we rely on the following case laws: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T.…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 306/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…relevant income or part of relevant income at the maximum marginal rate)” 17.9.1 For this proposition, we rely on the following case laws: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T.…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 305/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…relevant income or part of relevant income at the maximum marginal rate)” 17.9.1 For this proposition, we rely on the following case laws: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T.…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 304/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…relevant income or part of relevant income at the maximum marginal rate)” 17.9.1 For this proposition, we rely on the following case laws: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T.…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 30/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…relevant income or part of relevant income at the maximum marginal rate)” 17.9.1 For this proposition, we rely on the following case laws: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T.…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 29/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…relevant income or part of relevant income at the maximum marginal rate)” 17.9.1 For this proposition, we rely on the following case laws: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T.…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 28/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…relevant income or part of relevant income at the maximum marginal rate)” 17.9.1 For this proposition, we rely on the following case laws: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T.…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 27/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…relevant income or part of relevant income at the maximum marginal rate)” 17.9.1 For this proposition, we rely on the following case laws: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T.…

The ACIT Cen-Circle, Kottayam vs. Smt.Gracy Babu, Adoor P.O

In the result, the appeals of the assesses in ITA no

ITA 239/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…relevant income or part of relevant income at the maximum marginal rate)” 17.9.1 For this proposition, we rely on the following case laws: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T.…

The ACIT, Cen-Circle, Kottayam vs. Sri.Jose Thomas, Adoor

In the result, the appeals of the assesses in ITA no

ITA 238/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…relevant income or part of relevant income at the maximum marginal rate)” 17.9.1 For this proposition, we rely on the following case laws: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T.…

Sri.Jose Thomas, Adoor P.O., Pathanamthitta vs. The ACIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 213/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…relevant income or part of relevant income at the maximum marginal rate)” 17.9.1 For this proposition, we rely on the following case laws: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T.…

Mrs.Gracy Babu, Adoor P.O., Pathanamthitta vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 210/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…relevant income or part of relevant income at the maximum marginal rate)” 17.9.1 For this proposition, we rely on the following case laws: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T.…

DCIT Exmp.Circle, Bhopal vs. Birla Jan Sewa Trust, Gwalior

In the result, appeal filed by the Revenue is dismissed

ITA 147/AGR/2017[2012-13]Status: DisposedITAT Agra20 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

Section 10Section 11Section 12ASection 13Section 13(3)

…11. Lokmanya Tilak JankalyanShikshan Sanstha Vs. ACIT, Nagpur, 2017 ITL 2688 12. ITO vs. Virendra Singh Memorial Shiksha Samiti (Luck Trib) (2009) 121 TTJ 829 13. CIT vs. Working Women’s Forum (LAWS (Mad) 2014-2-222 14. DIT vs. Sheth Mafatlal Gagalbhai, 2001 249 ITR 533 Bom. ITA No.147 /Agr/2017 15 11. We have heard the rival contentions of the parties and have perused the record of the case. It is undisputed fact before the Tribunal is that the assessee running hospital after getting it registered u/s 12AA of the Act. It is also undisputed that the assessee was having approval u/s 10(23)(c) of the Act. The…

DCIT (E)- 2(1), Mumbai vs. J.R.D Tata Trust, Mumbai

In the result, the appeal of Revenue is dismissed and that of the assessee is allowed

ITA 3154/MUM/2018[2012-13]Status: DisposedITAT Mumbai13 Sept 2019AY 2012-13

Bench: Sri Mahavir Singhaayakr Apila Sam./ Ita No. 3082/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) J.R.D Tata Trust, The Income Tax Officer, Bombay House, 24, Homi 2(4), Mody Street, Fort, [Now Assessed By The Mumbai-400 001 Deputy Commissioner Of Vs. Income-Tax (Exemptions)- 2(1), Mumbai, Piramal Chambers, Lalbaug, Parel, Mumbai-400 012 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaatt0165F

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Rajat Mittal, DR
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 164

…exemption under section 11 of the Act. Further, this issue is no longer res-integra in view of a series of judgments in favour of the assessee, including those of the Hon’ble Bombay High Court in the case of DIT vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (2001) (Bom) and in the case of CIT vs. Audyogik Shikshan Mandal (261 Taxman 12) (2019) (Bom). The limited issue in that case was whether the objects of that Trust were charitable or not and whether the person to whom a loan was granted in that case, was a person covered under section 13(3) of the Act or not. As a matter of fact, the Hon'ble Bom…

J.R.D. Tata Trust, Mumbai vs. ITO (E) - 2(4) (Now Asssessed by the DCIT (E) 2(1), Mumbai

In the result, the appeal of Revenue is dismissed and that of the assessee is allowed

ITA 3082/MUM/2018[2012-13]Status: DisposedITAT Mumbai13 Sept 2019AY 2012-13

Bench: Sri Mahavir Singhaayakr Apila Sam./ Ita No. 3082/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) J.R.D Tata Trust, The Income Tax Officer, Bombay House, 24, Homi 2(4), Mody Street, Fort, [Now Assessed By The Mumbai-400 001 Deputy Commissioner Of Vs. Income-Tax (Exemptions)- 2(1), Mumbai, Piramal Chambers, Lalbaug, Parel, Mumbai-400 012 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaatt0165F

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Rajat Mittal, DR
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 164

…exemption under section 11 of the Act. Further, this issue is no longer res-integra in view of a series of judgments in favour of the assessee, including those of the Hon’ble Bombay High Court in the case of DIT vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (2001) (Bom) and in the case of CIT vs. Audyogik Shikshan Mandal (261 Taxman 12) (2019) (Bom). The limited issue in that case was whether the objects of that Trust were charitable or not and whether the person to whom a loan was granted in that case, was a person covered under section 13(3) of the Act or not. As a matter of fact, the Hon'ble Bom…

M/S. the Board of Control for Cricker in India, Mumbai vs. ITO (E) 1(1), Mumbai

In the result, assessee’s appeal is dismissed

ITA 6705/MUM/2005[2000-2001]Status: DisposedITAT Mumbai31 Oct 2018AY 2000-2001

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri P.J. Pardiwala, Sr. Counsel a/wFor Respondent: Shri Sanjay Singh a/w
Section 10(23)Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.6705/Mum./2005 (Assessment Year :2000–2001) The Board ofControl for Cricket in India Brabourne Stadium, V.N. Road ……………. Appellant Churchgate, Mumbai 400 020 PAN – AAATB0136A v/s Income Tax Officer (Exemp.) ……………. Respondent Ward–1(1), Mumbai ITA no.7066/Mum./2005 (Assessment Year : 1999–2000) The Board of Control for Cricket in India Brabourne Stadium, V.N. Road ……………. Appellant Churchgate, Mumbai 400 020 PAN – AAATB0136A v/s Income Tax Officer (Exemp.) ……………. Respond…

Bhansilal Ramnath Agarwal Charitable Trust vs. Deputy Commissioner of Income-Tax

In the result, both the appeals of the assessee are partly allowed

ITA 1147/PUN/2016[2007-08]Status: DisposedITAT Pune01 Jun 2018AY 2007-08

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

For Appellant: Shri Nikhil PathakFor Respondent: Smt. Nirupama Kotru, CIT-DR
Section 11Section 36

…पुणे "यायपीठ "यायपीठ "यायपीठ “बी "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे बी बी” पुणे बी पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1147, 1133…

Bhansilal Ramnath Agarwal Charitable Trust vs. Deputy Commissioner of Income-Tax

In the result, both the appeals of the assessee are partly allowed

ITA 1134/PUN/2016[2009-10]Status: DisposedITAT Pune01 Jun 2018AY 2009-10

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1147, 1133, 1134 & 1136/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2007-08 To 2009-10 & 2011-12 वष"

For Appellant: Shri Nikhil PathakFor Respondent: Smt. Nirupama Kotru, CIT-DR
Section 11Section 36

…पुणे "यायपीठ "यायपीठ "यायपीठ “बी "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे बी बी” पुणे बी पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1147, 1133…