Which sections of the Income Tax Act does CIT v. Institute of Banking Personnel Selection come up under?

It is most often cited in judgments turning on Section 143(3), Section 11, Section 12A, Section 147, Section 11(1)(a), Section 11(6).

CIT v. Institute of Banking Personnel Selection

Q: How many judgments cite CIT v. Institute of Banking Personnel Selection?

398 judgments on BharatTax cite CIT v. Institute of Banking Personnel Selection (264 ITR 110), spanning 2012 to 2026.

264 ITR 110High Court2003#181 most cited

What is CIT v. Institute of Banking Personnel Selection authority for?

Depreciation is allowable on assets for which the cost has been fully allowed as an application of income under Section 11 in previous years, when computing the income of a charitable trust. Charitable trusts are also entitled to carry forward their deficit.

398

judgments rely on this decision, according to BharatTax’s citation analysis of 372,576 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Institute of Banking Personnel Selection · Section 11 · Section 11(1) · depreciation allowance for trusts · application of income · capital expenditure trusts · carry forward of deficit · charitable trust exemption · computing trust income

Sections most often in play

Section 143(3)Section 11 Section 12A Section 147 Section 11(1)(a)Section 11(6)Section 12 Section 13(8)

Issues it is cited on

section 11(1)(a)section 11(1)application of income capital expenditure section 12a section 11 section 10 section 12 previous year section 13 person section 25

Judgments citing CIT v. Institute of Banking Personnel Selection

ITO (Exemprion)-1(1) Mumbai, Mumbai vs. Bhartiya Vidya Bhavan, Mumbai

In the result, appeals of the Revenue are dismissed

ITA 5140/MUM/2016[2010-11]Status: DisposedITAT Mumbai26 Apr 2017AY 2010-11

Bench: Shri C.N. Prasad & Shri N.K.Pradhan

For Appellant: Shri Alok JohnFor Respondent: Shri K.Gopal &

Section 11

…he assessment year 2009-10 in ITA No.3771/Mum/2015 dated 06.10.2015, wherein the Coordinate Bench following the decision of the Hon’ble Bombay High Court in the case of CIT Vs. (A.Ys 2010-11 and 2011-12 resply.) M/s Bhartiya Vidya Bhavan Institute of Banking [264 ITR 110] dismissed the appeal of the Revenue on identical grounds. 4. The Ld. DR placed reliance on the order of the Assessing Officer. 5. On hearing both the sides, we find that the issue in appeal is squarely covered by the decision of the Coordinate Bench in Assessee’s own case for the assessment year 2009-10 in ITA No.3771/Mum/2015 dated 06.10.2015…

DCIT, Bangalore vs. M/S Chalasani Education Trust, Bangalore

In the result, the appeal of revenue is dismissed

ITA 887/BANG/2016[2011-12]Status: DisposedITAT Bangalore26 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G. Kamaladhar, D.RFor Respondent: Dr.N.Suresh, C.A

Section 11(1)(a)

…h later year. The above is the position of law as held in the case of CIT Vs. Maharana of Mewar Charitable Foundation 164 ITR 439 (Raj) CIT Vs. Shri Plot Swetamber Murti Pujak Jain Mandal 211 ITR 293 (Guj.). In CIT Vs. Institute of Banking Personnel Selection 264 ITR 110 (Bom), it was held that in case of charitable trust whose income is exempt under s. 11, excess of expenditure in the earlier years can be adjusted against income of subsequent years and such adjustment would be application of income for subsequent years and that depreciation is allowable on the assets the cost of which has been fully allowed as a…

The Christia Literature Society, Chennai vs. JCIT (OSD), Chennai

In the result, I set aside the orders of the lower authorities

ITA 2818/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Apr 2017AY 2009-10

Bench: Shri Abraham P. George]

For Appellant: Smt. B. Jaisheila, C.AFor Respondent: Shri. B. Sahadevan, IRS, JCIT

Section 11

…n’ble High Courts of Madhya Pradesh, Karnakata, Punjab & Haryana and Bombay in CIT vs. Raipur Pallattine Society 180 ITR 579, CIT vs. Society of the Sisters of St. Anne 146 ITR 28, CIT vs. Market Committee, Pipli 330 ITR 16 and CIT vs. Institute of Banking 264 ITR 110, respectively, had held that such a claim was allowable. Hon’ble P & H High Court had held so, after considering the Apex Court judgment in the case of Escorts Ltd and Another vs. Union of India and others 199 ITR 43 relied on by the ld. Departmental Representative. Further, I find that Hon’ble Apex Court has granted leave of appeal to the ass…

DCIT (E) 2(1), Navi Mumbai vs. The Santacruz Resident Association, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6637/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Apr 2017AY 2011-12

Bench: Shri R.C.Sharma, Am Dcit (E) 2 (1), Mumbai Vs. The Santacruz Resident Association, Smt Bcj General Hospital, S.V. Road, Santacruz (W), Mumbai – 400 054 Pan/Gir No. Aaats8214L Appellant) Respondent) ..

Section 12ASection 143(3)

…sonal Selection as reported in 264 ITR 110 (Bom). However, the Hon’ble Apex Court in 199 ITR 43 Union of India v/s. Escorts Limited has held that double deduction cannot be allowed under any circumstances. It may also be pertinent to mention that the ratio of 264 ITR 110 (Bom) was pronounced by the Hon’ble Jurisdictional High Court without taking into consideration the ratio of Hon’ble Apex Court in 199 ITR 43. It may also be further pertinent to mention that the jurisdiction in the 264 ITR 110 (Bom) was accepted by the Department in view of low tax effect involved and not in view of the merits of the case. There…

DCIT (E) 2(1), Navi Mumbai vs. Padmashree Dr.D.Y. Patil University, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6636/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Apr 2017AY 2012-13

Bench: Shri R.C.Sharma, Am Dcit (E) 2 (1), Navi Mumbai Vs. Padmashree Dr. D.Y. Patil 5 Th – 400 706 University, R.No.519, Floor, Piramal Chamber, Lalbaug, Lower Parel, Mumbai – 400 077 Pan/Gir No. Appellant) Respondent) ..

Section 11Section 11(1)(a)Section 12ASection 143(3)Section 28Section 29Section 30Section 32Section 32(1)Section 34

…of depreciation on fixed assets. 3. Nobody appeared on behalf of the assessee, the Bench decided to dispose the appeal in so far as issue under consideration is covered by the order of Bombay High Court in case of Institute of Banking and Personnel Selection 264 ITR 110. 2 Padmashree Dr. D.Y. Patil University 4. Facts in brief are that assessee is a charitable trust registered u/s.12A. During the course of scrutiny assessment, AO declined assessee’s claim of depreciation, which was allowed by CIT(A) after observing as under:- 5.2 I have considered the facts and circumstances of the case, gone through the assessm…

ITO (E) 2(3), Mumbai vs. Sathya Sai Trust, Mumbai

In the result, both the appeals of the Revenue are dismissed

ITA 6567/MUM/2016[2009-10]Status: DisposedITAT Mumbai19 Apr 2017AY 2009-10

Bench: Shri R.C.Sharma, Am

Section 11Section 12ASection 143(3)

…r the benefit of depreciation. In addition to the above, she has further relied upon the judgment of other High Courts and copies of which have been placed in the paper book as per details given below: (I) CIT v. Institute of Banking, Bombay High Court (2003) 264 ITR 110 (ii) CIT v. Devi Sakuntala Tharal Charitable Foundation (2013) 358 ITR452 (MP) (iii) CIT vs. Siliguri Regulated Market Committee (2014) 366 ITR 51 (Cal) (iv) Director of Income Tax v. Vishwa Jagriti Mission (2012) 73 DTR 195 (Del.) (v) CIT vs. Market Committee, Pipli (2011) 330 ITR 16 (Punjab & Haryana) (vi) CIT vs. Tiny Tots Educational Society…

ITO, Bangalore vs. Sharddha Trust, Bangalore

In the result, the appeal filed by the revenue is treated as partly allowed for statistical purposes

ITA 899/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoincome-Tax Officer (Exemptions), Ward-3, Bengaluru. … Appellant Vs. Shraddha Trust, No.37/10, Yellappa Chetty Layout, Ulsoor Road, Bengaluru-560042. … Respondent Pan: Aacts 7373J

For Appellant: Shri G.Kamaladhar, Standing Counsel for DepartmentFor Respondent: None

Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…n of law as held in the case of CIT v. Maharana of Mewar Charitable Foundation [1987] 164 ITR 439/[1986] 29 Taxman 476 (Raj) and CIT v. Plot Swetamber Murti Pujak Jain Mandal [1995] 211 ITR 293 (Guj.). In CIT v. Institute of Banking Personnel Selection [2003] 264 ITR 110/131 Taxman 386 (Bom.) it was held that in case of charitable trust whose income is exempt under s. 11, excess of expenditure in the earlier years can be adjusted against income of subsequent years and such adjustment would be application of income for subsequent years and that depreciation is allowable on the assets the cost of which has been ful…

ADIT (E), New Delhi vs. Raghuvanshi Charitable Trust, New Delhi

In the result the appeal of the revenue is dismissed

ITA 2809/DEL/2014[2010-11]Status: DisposedITAT Delhi03 Apr 2017AY 2010-11

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiadit(E), Raghuvanshi Charitable Trust, Inv Circle-Ii, 105, Rakesh Deep Building, 11, Vs. New Delhi Commercial Complex, Gulmohar Enclave, New Delhi Pan:Aaatr0568G (Appellant) (Respondent)

For Appellant: NoneFor Respondent: None

Section 11Section 11(6)Section 12ASection 143(3)

…e deficit to be carried forward. Revenue aggrieved by the order of ld CIT(A), preferred appeal before us. 5. On the first ground of appeal the ld CIT(A) has allowed the depreciation claim of the assessee relying on the decision of Hon'ble Bombay High Court in 264 ITR 110 and Hon'ble Punjab and Haryana High Court in 330 ITR 16 and Hon'ble Delhi High Court in DIT Vs.Viswa Jagruti Mission ITA No. 140/2012. The case of the assessee further gets support from the insertion of section 11(6) w.e.f. 01.04.2015 by Finance (No.2) Act, 2014 which now prohibits the claim of the depreciation in respect of assets acquisition o…

Dy.DIT, Bangalore vs. Maharani Lakshmi Ammani College Trust, Bangalore

In the result, the revenue’s appeals are dismissed

ITA 391/BANG/2016[2009-10]Status: DisposedITAT Bangalore31 Mar 2017AY 2009-10

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

For Appellant: Ms. Neera Malhotra, CIT (DR) (ITAT)-2, BengaluruFor Respondent: Shri P.R. Suresh, C.A

Section 11(1)(a)

The ITO, (Exemption), Indore vs. M/S. N.T.Thomas Memorial Educational & Development Society, Indore

In the result the appeal of the Revenue is partly allowed

ITA 150/IND/2015[2011-12]Status: DisposedITAT Indore29 Mar 2017AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meena1.आ.अ.सं./ I.T.A. No. 139/Ind/2015 2. I.T.A. No. 150/Ind/2015 "नधा"रण वष" /Assessment Year:2011-12

Section 10Section 11Section 12ASection 14(3)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी सी.एम.गग", "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER 1.आ.अ.सं./ I.T.A. No. 139/Ind/2015 2. I.T.A. No. 150/Ind/2015 "नधा"रण वष" /Assessment Year:2011-12 1. N.T. Thomas Memorial 1. ACIT- 1(2) Educational and v. 2. N.T. Thomas Memorial Development Society, Educational and Indore. Development Society, 2. ACIT- 1(2) Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./PAN:AAAN-5198F अपीलाथ" क" ओर से/Appellant by Shri S.S. Deshpande…

M/S. N.T.Thomas Memorial Educational and Development Society, Indore vs. The ACIT 1(2), Indore

In the result the appeal of the Revenue is partly allowed

ITA 139/IND/2015[2011-12]Status: DisposedITAT Indore29 Mar 2017AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meena1.आ.अ.सं./ I.T.A. No. 139/Ind/2015 2. I.T.A. No. 150/Ind/2015 "नधा"रण वष" /Assessment Year:2011-12

Section 10Section 11Section 12ASection 14(3)Section 143(3)Section 68

Seth Walchand Hirachand Memorial Trust, Mumbai vs. ITO (E) II(1), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be Allowed

ITA 4852/MUM/2016[2010-11]Status: DisposedITAT Mumbai29 Mar 2017AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm

For Appellant: Ms. Vaibhavi PatelFor Respondent: Shri M. C. Omi Ningshan

Section 10(33)Section 11Section 11(1)(a)Section 12ASection 142(1)Section 143(2)

…clined by the Assessing Officer and confirmed by the CIT(A). The learned representative of the assessee has argued that this issue is decided in favour of the assessee, the decision of the Hon’ble Bombay High Court in the case of CIT Vs. Institute of Banking (264 ITR 110). It is also argued that the Hon’ble Income Tax Appellate Tribunal has also decided this issue in favour of the assessee in the decision of ADIT (E) 1(2) Vs. 24 A.Y.2010-11 Sayaji Ubakhin Memorial Trust (ITA No.5646/Mum/2011) and in case of ITO(E) Vs. Shri Sadguru Seva Trust (ITA No.3387/Mum/2015). Before going further, it is necessary to adver…

ACIT (E) 2(1), Mumbai vs. Mandke Foundation, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2551/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Mar 2017AY 2010-11

Bench: Shri C.N. Prasad & Shri Rajesh Kumar: (A.Y : 2010-11) Acit (E) 2(1) Vs. M/S Mandke Foundation R.No.510, Piramal Chambers Rao Saheb Achut Rao Lalbaug Parel Patwardhan Marg Mumbai – 400 012 Four Bunglow Andheri (West) Mumbai - 400 053 Pan : Aaatm4557G (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) अपीलार्थी की ओर से / Appellant By : Shrikant Namdeo प्रत्यर्थी की ओर से / Respondent By : Shri Jitendra Sanghvi सुनवाई की तारीख / Date Of Hearing : 28/12/2016 घोषणा की तारीख Date Of Pronouncement : 07/03/2017 आदेश / O R D E R Per C.N.Prasad (J.M.) : This Appeal Is Filed By The Revenue Against The Order Of The Ld. Cit (Appeals)-1, Mumbai Dated 05.02.2015 For The Assessment Year 2010-11 Arising Out Of The Assessment Order Passed U/S 143(3) Of The Act. The Revenue Has Raised The Following Grounds : "1. On The Facts Of The Case & In Law The Id. Cit(A) Erred In Allowing The Appeal Of The Assessee On Account Of Disallowing

For Appellant: Shrikant NamdeoFor Respondent: Shri Jitendra Sanghvi

Section 1Section 11Section 143(3)Section 32

…relating to carry forward of deficit and allowing set off against income of subsequent years was also decided by the Co-ordinate Bench by following the decision of the Jurisdictional High Court in the case of CIT Vs. Institute of Banking Personnel Selection [264 ITR 110]. Therefore placing reliance on the orders of the CIT (Appeals) and the Co-ordinate Bench decision, the Ld. Counsel for the assessee submits that the appeal of the revenue may be dismissed. 4. The Ld. DR supported the orders of the Assessing Officer. 5. We have heard the rival submissions, perused the orders of the authorities below and the dec…

ITO (E) 2(3), Mumbai vs. Shiva Educational Trust, Mumbai

In the result, both the appeals filed by the Revenue are partly allowed for statistical purposes

ITA 2668/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Feb 2017AY 2010-11

Bench: Shri D. Karunakara Rao & Shri Pawan Singh

For Appellant: Shri Sambit MishraFor Respondent: Shri D.C. Jain

Section 11

…th this issue in para 10 of his order and decided the same in favour of the assessee relying on the judgment of the Hon’ble jurisdictional High Court in the cases of DIT (E) vs. GKR Charities (2014) and CIT v/s Institute of Banking Personnel Selection, [2003] 264 ITR 110 (Bom.). On hearing both the parties and on perusal of the orders of the Revenue orders and the cited precedents (supra),we find, the decision taken by the CIT (A) vide para 10 of his order is fair and reasonable and it does not call for any interference. Accordingly, relevant grounds raised in both appeals by the Revenue are dismissed. 5. In the…

DCIT (E) 2(1), Mumbai vs. M.L. Charitable Trust, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5392/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Feb 2017AY 2011-12

Bench: Shri R.P.Tolanithe Dcit (Exemption) 2(1), Room No.519, 5Th Floor, Piramal Chambers, Lalbaug, Lower Parel, Mumbai 400 077 ...... Appellant Vs. Rustomjee Kerawla Foundation, P.J. Ramchandani Marg, Colaba, Apollo Bunder, Mumbai 400 039. Pan: Aaatr 3480R .... Respondent

For Appellant: Ms Beena SantoshFor Respondent: Shri Satish R. Mody

…5 and assessment years 2010-11 & 2011-12, order dated 18/11/2016 by observing as under:- “This Tribunal in the case of the assessee has followed the decision of Hon’ble Jurisdictional High Court in the case of CIT vs. Institute of Banking Personnel Selection, 264 ITR 110(Bom). No contrary decision was brought to my knowledge. In view of this and respectfully following the decision of this Tribunal, I confirm the order of CIT(A) and dismiss both the appeals of the Revenue.” It is contended that the relief has been given by ld. CIT(A) following the order of ITAT in assessee’s own case, therefore, his order cannot…

DCIT (E) 2(1), Mumbai vs. Rustomjee Kerawala Foundation, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5391/MUM/2016[2012-13]Status: DisposedITAT Mumbai02 Feb 2017AY 2012-13

For Appellant: Ms Beena SantoshFor Respondent: Shri Satish R. Mody

ACIT (E) -2(1), Mumbai vs. Shri Vile Parle Kelvani Mandal, Mumbai

In the result, the appeal of the revenue stands dismissed

ITA 3080/MUM/2015[2010-11]Status: DisposedITAT Mumbai27 Jan 2017AY 2010-11

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. 3080/Mum/2015 (ननधधायण वषा / Assessment Year: 2010-11) Asstt.Commissioner Of Income Shri Vile Parle Kelvani Tax-2(1), Mandal, Room No.510, 5Th Floor, Shri Bhaidas Maganlal फनधभ/ Piramal Chambers, Sabhagriha Building, Vs. Parel, Mumbai-400012. Shaktivedanta Swami Marg, Juhu, Mumbai-400056 स्थधमी रेखध सं./ जीआइआय सं./ Pan : Aabts8228H (अऩीरधथी /Applicant) (प्रत्मथी / Respondent) : अऩीरधथी की ओय से / Applicant By : Shri T A Khan प्रत्मथी की ओय से/Respondent By : Shri R K Sinha सुनवधई की तधयीख /Date Of Hearing : 18.1.2017 घोषणध की तधयीख /Date Of : 27.1.2017 Pronouncement आदेश / O R D E R Per Rajesh Kumar, A. M: This Is An Appeal Filed By The Revenue Challenging The Order Dated 27.2.2015 Passed By The Ld.Cit(A) Against Holding That The Income From Letting Out Hall For Marriage Purpose & Space For Advertising Is Not A Business Activity.

For Respondent: Shri R K Sinha

Section 11

…sets. The latter is depreciation and it is permissible deduction considering the use of the assets. This has been clarified repeatedly by this Court. If any reference is required then the case of CIT v. Institution of Banking Personnel Selection (IBPS) [2003] 264 ITR 110/131 Taxman 386 (Bom.) is enough. 7. Going by the law laid down by this Court, we are of the opinion that that even the question No.4 in the paper-book cannot be termed as substantial question of law. The appeal thus has no merits and is dismissed. No order as to costs.” 4. The issue raised in grounds of appeal no.2,3 and 4 is that the ld.CIT(A)…

ITO (E)-II(1), Mumbai vs. Kalyani Cartiable Trust, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 198/MUM/2014[2010-11]Status: DisposedITAT Mumbai10 Jan 2017AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm (Assessment Year :2010-11 Ito (E)-Ii(1), Mumbai Vs. M/S. Kalyani Charitable Trust, C/O. Ravi Communication, Jj Hospital Campus, Byculla, Mumbai- 400008 Pan/Gir No. Aaatk3179R Appellant) .. Respondent)

Section 143(3)Section 68Section 80G

…1. 4.6 This aspect of set-off of loss (excess application) also goes in favour of the appellant as far as computation of quantum is concerned. It has been argued by relying on the decision in the case of CIT Vs. Institute of Banking Personnel Selection (2003) 264 ITR 110 (Bom) where it was held that:- " In the present case, the AO did not allow carry forward of the excess of expenditure to be set off against the surplus of the subsequenly, ears on, the ground that in the' case of a charitable trust, their income was assessable under self- contained code mentioned in s. 11 to s: 13 of the IT Act and that the incom…

M/S. Manjeet Kaur Memorial Premier Institute of Education, Gurgaon vs. ITO, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed

ITA 1824/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Jan 2017AY 2011-12

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. Anil Kumar Sharma, Sr. DR

Section 11Section 12ASection 143(2)Section 2(15)Section 234ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-3”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. Nos. 1824/DEL/2016 & 2025/DEL/2015 A.YRS. 2011-12 & 2010-11 M/S MANJEET KAUR MEMORIAL ITO, WARD II(2), PREMIER INSTITUTE OF EDUCATION, VS. GURGAON H.NO. 836, SECTOR-14, GURGAON, HARYANA – 122002 (PAN:- AAAAM7411J) (APPELLANT) (RESPONDENT) Assessee by : Sh. Ved Jain, Adv., Sh. Ashish Goel, CA Department by : Sh. Anil Kumar Sharma, Sr. DR ORDER Assessee has filed these Appeals against the separate Orders dated 25.1.2016 and 23.1.2015 passed by the Ld. Commissioner of Income Tax (Appeals)—2,…

M/S. Manjit Kaur Memorial Premier Institute of Education, Gurgaon vs. DCIT, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed

ITA 2025/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Jan 2017AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. Anil Kumar Sharma, Sr. DR

Section 11Section 12ASection 143(2)Section 2(15)Section 234ASection 24