Indian Vaccines Corporation Ltd. v. ITO 2010-TIOL-587 ITAT Del and in Jat Education Society vs. DCIT (ITAT, Del)

10 Taxmann.com 127High Court2011#7606 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 10(23C)(iiiad)Section 139(4C)Section 148Section 10Section 12AASection 139(1)Section 143(1)Section 147

Issues it is cited on

section 102section 10(23c)(iiiad)section 10(23c)childregistration under section 12asection 12aareopening of assessmentsection 10section 12asection 12section 139(1)income from other sources

Judgments citing Indian Vaccines Corporation Ltd. v. ITO 2010-TIOL-587 ITAT Del and in Jat Education Society vs. DCIT (ITAT, Del)

Kumar Memorial Educational Trust, Perambalur vs. ITO, Exemptions Ward., Trichy

In the result, the appeal filed by the assessee stands allowed

ITA 1891/CHNY/2025[2021-22]Status: DisposedITAT Chennai08 Jan 2026AY 2021-22

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Raviassessment Years: 2021-22 Kumar Memorial Educational Trust, Income Tax Officer, No.21, Vellar Street, Exemption Ward, Udayarpalayam Po & Tk, Perambalur, Trichy. Tamil Nadu-621 804. [Pan: Aaatk9001H]

For Appellant: Mr.N.Arjun Raj, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT
Section 10Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI BEFORE HON’BLE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER Assessment Years: 2021-22 Kumar Memorial Educational Trust, Income Tax Officer, No.21, Vellar Street, Exemption Ward, Udayarpalayam PO & TK, Perambalur, Trichy. Tamil Nadu-621 804. [PAN: AAATK9001H] Appellant Respondent Assessee by : Mr.N.Arjun Raj, Advocate Revenue by : Ms.R.Anitha, Addl.CIT Date of Hearing : 08.01.2026 Date of Pronouncement : 08.01.2026 O R D E R PER INTURI RAMA RAO, A.M : This appeal filed by the assessee is directed against the order…

St Patricks Educational Society, Gumla vs. Income Tax Officer W3(1), Ranchi

In the result, appeal of the assessee stands allowed

ITA 70/RAN/2025[2018-19]Status: DisposedITAT Ranchi26 Nov 2025AY 2018-19

Bench: Shri George Mathan(Through Hybrid Mode) आयकर अपील सं./Ita No.70/Ran/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) St Patricks Educational Vs. Ito, Ward-3(1), Ranchi Society, Sisai Road, Gumla, Jharkhand-835207 स्थायी लेखा सं./Pan No. : Aakas 7872 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..

For Appellant: Shri Naveen Dokania, CAFor Respondent: Shri Khubchand T Pandya, Sr
Section 10Section 12ASection 139Section 139(1)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.70/RAN/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) St Patricks Educational Vs. ITO, Ward-3(1), Ranchi Society, Sisai Road, Gumla, Jharkhand-835207 स्थायी लेखा सं./PAN No. : AAKAS 7872 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee by : Shri Naveen Dokania, CA राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 26/11/2025 घोषणा की तारीख/Date of Pronouncement : 26/11/2025 आदेश / O R D…

Institute Management Committee Iti Jhalawar, Jhalawar vs. ITO Ward Jhalawar, Jhalawar

The appeals of the assessee are hereby allowed

ITA 41/JPR/2025[2014-15]Status: DisposedITAT Jaipur05 May 2025AY 2014-15

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee In This Appeal Has Raised The Following Grounds;

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"SMC” JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.39 & 41/JP/2025 निर्धारण वर्ष / Assessment Year : 2013-14 & 2014-15 Institute Management बनाम ITO, Committee ITI Jhalawar, Vs. Ward Jhalawar, RICO Road, Kota Jhalawar स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACF17228L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Shrawan Kumar Gupta, Adv. राज…

Institute Management Committee Iti Jhalawar, Jhalawar vs. ITO Ward Jhalawar, Jhalawar

The appeals of the assessee are hereby allowed

ITA 39/JPR/2025[2013-14]Status: DisposedITAT Jaipur05 May 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee In This Appeal Has Raised The Following Grounds;

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"SMC" JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.39 & 41/JP/2025 निर्धारण वर्ष / Assessment Year : 2013-14 & 2014-15 Institute Management बनाम ITO, Ward Committee ITI Jhalawar, Vs. Jhalawar, RICO Road, Kota Jhalawar स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACF17228L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Shrawan Kumar Gupta, Adv. राज…

Icf Silver Jubilee Nursery & Primary School, Chennai vs. DCIT Non Corp Ward 10(1), Chennai

In the result the appeal of the assessee is allowed

ITA 126/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Feb 2025AY 2018-19

Bench: Shri Manu Kumar Giri, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 126/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 Icf Silver Jubilee Nursery & Deputy Commissioner Of Income Primary School, V. Tax, Konnur High Road, Non Corporate Ward -10(1), Chennai – 600 038. Chennai. [Pan: Aabai-0461-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 04.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 14.02.2025 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 10Section 10(23)(iiiab)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "याियक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 126/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 ICF Silver Jubilee Nursery & Deputy Commissioner of Income Primary School, v. Tax, Konnur High Road, Non Corporate Ward -10(1), Chennai – 600 038. Chennai. [PAN: AABAI-0461-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. D. Anand, Advo…

State Bank of India, Bangalore vs. Income Tax Officer, (TDS), Ward- 3(2), Bangalore

In the result, all the seven appeals filed by the assessees are

ITA 1604/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Nov 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt R. Premi. JCITFor Respondent: 28.11.2019
Section 10(5)Section 133(6)Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appeal No. Appellant Respondent Assessme nt Year State Bank of India, Nagadevanahalli Branch, 276, 3rd Main Road, 60 Feet Road, 4th Cross, 2012-13 SRR Layout, Nagadeanahalli, Bengaluru – 560 025. [PAN: BLRS 34343B] State Bank of India, Rajajinagar Branch, #13, 10th B main, V Bock, Rajajinagar, Vs. Bengaluru – 560 010. 2012-13 The Income Tax [PAN: BLRS 00762G] Officer(TDS), Ward – 3(2), State Bank of India, 2nd Bengaluru. Jayanagar Block Branch, New South End Circle,…

State Bank Limited, Bangalore vs. Income Tax Officer, (TDS), Ward- 3(2), Bangalore

In the result, all the seven appeals filed by the assessees are

ITA 1603/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Nov 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt R. Premi. JCITFor Respondent: 28.11.2019
Section 10(5)Section 133(6)Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appeal No. Appellant Respondent Assessme nt Year State Bank of India, Nagadevanahalli Branch, 276, 3rd Main Road, 60 Feet Road, 4th Cross, 2012-13 SRR Layout, Nagadeanahalli, Bengaluru – 560 025. [PAN: BLRS 34343B] State Bank of India, Rajajinagar Branch, #13, 10th B main, V Bock, Rajajinagar, Vs. Bengaluru – 560 010. 2012-13 The Income Tax [PAN: BLRS 00762G] Officer(TDS), Ward – 3(2), State Bank of India, 2nd Bengaluru. Jayanagar Block Branch, New South End Circle,…

State Bank of India, Bangaluru vs. Income Tax Officer (TDS), Ward-3(2), Bangalore

In the result, all the seven appeals filed by the assessees are

ITA 1602/BANG/2019[2012-13]Status: DisposedITAT Bangalore29 Nov 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt R. Premi. JCITFor Respondent: 28.11.2019
Section 10(5)Section 133(6)Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appeal No. Appellant Respondent Assessme nt Year State Bank of India, Nagadevanahalli Branch, 276, 3rd Main Road, 60 Feet Road, 4th Cross, 2012-13 SRR Layout, Nagadeanahalli, Bengaluru – 560 025. [PAN: BLRS 34343B] State Bank of India, Rajajinagar Branch, #13, 10th B main, V Bock, Rajajinagar, Vs. Bengaluru – 560 010. 2012-13 The Income Tax [PAN: BLRS 00762G] Officer(TDS), Ward – 3(2), State Bank of India, 2nd Bengaluru. Jayanagar Block Branch, New South End Circle,…

M/S. State Bank of India, Jayanagar vs. Income Tax Officer (TDS), Ward- 3(2), Bangalore

In the result, all the seven appeals filed by the assessees are

ITA 1581/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Nov 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt R. Premi. JCITFor Respondent: 28.11.2019
Section 10(5)Section 133(6)Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appeal No. Appellant Respondent Assessme nt Year State Bank of India, Nagadevanahalli Branch, 276, 3rd Main Road, 60 Feet Road, 4th Cross, 2012-13 SRR Layout, Nagadeanahalli, Bengaluru – 560 025. [PAN: BLRS 34343B] State Bank of India, Rajajinagar Branch, #13, 10th B main, V Bock, Rajajinagar, Vs. Bengaluru – 560 010. 2012-13 The Income Tax [PAN: BLRS 00762G] Officer(TDS), Ward – 3(2), State Bank of India, 2nd Bengaluru. Jayanagar Block Branch, New South End Circle,…

M/S. State Bank of India, Jayanagar vs. Income Tax Officer (TDS), Ward- 3(2), Bangalore

In the result, all the seven appeals filed by the assessees are

ITA 1580/BANG/2019[2012-13]Status: DisposedITAT Bangalore29 Nov 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt R. Premi. JCITFor Respondent: 28.11.2019
Section 10(5)Section 133(6)Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appeal No. Appellant Respondent Assessme nt Year State Bank of India, Nagadevanahalli Branch, 276, 3rd Main Road, 60 Feet Road, 4th Cross, 2012-13 SRR Layout, Nagadeanahalli, Bengaluru – 560 025. [PAN: BLRS 34343B] State Bank of India, Rajajinagar Branch, #13, 10th B main, V Bock, Rajajinagar, Vs. Bengaluru – 560 010. 2012-13 The Income Tax [PAN: BLRS 00762G] Officer(TDS), Ward – 3(2), State Bank of India, 2nd Bengaluru. Jayanagar Block Branch, New South End Circle,…

M/S. State Bank of India, Rajajinagar vs. Income Tax Officer (TDS), Ward- 3(2), Bangalore

In the result, all the seven appeals filed by the assessees are

ITA 1579/BANG/2019[2012-13]Status: DisposedITAT Bangalore29 Nov 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt R. Premi. JCITFor Respondent: 28.11.2019
Section 10(5)Section 133(6)Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appeal No. Appellant Respondent Assessme nt Year State Bank of India, Nagadevanahalli Branch, 276, 3rd Main Road, 60 Feet Road, 4th Cross, 2012-13 SRR Layout, Nagadeanahalli, Bengaluru – 560 025. [PAN: BLRS 34343B] State Bank of India, Rajajinagar Branch, #13, 10th B main, V Bock, Rajajinagar, Vs. Bengaluru – 560 010. 2012-13 The Income Tax [PAN: BLRS 00762G] Officer(TDS), Ward – 3(2), State Bank of India, 2nd Bengaluru. Jayanagar Block Branch, New South End Circle,…

M/S. State Bank of India, Nagadevanahalli vs. Income Tax Officer (TDS), Ward- 3(2), Bangalore

In the result, all the seven appeals filed by the assessees are

ITA 1578/BANG/2019[2012-13]Status: DisposedITAT Bangalore29 Nov 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt R. Premi. JCITFor Respondent: 28.11.2019
Section 10(5)Section 133(6)Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appeal No. Appellant Respondent Assessme nt Year State Bank of India, Nagadevanahalli Branch, 276, 3rd Main Road, 60 Feet Road, 4th Cross, 2012-13 SRR Layout, Nagadeanahalli, Bengaluru – 560 025. [PAN: BLRS 34343B] State Bank of India, Rajajinagar Branch, #13, 10th B main, V Bock, Rajajinagar, Vs. Bengaluru – 560 010. 2012-13 The Income Tax [PAN: BLRS 00762G] Officer(TDS), Ward – 3(2), State Bank of India, 2nd Bengaluru. Jayanagar Block Branch, New South End Circle,…

M/S. Surendranagar District Co-Op. Milk Producers Union Ltd., Surendranagar vs. The DCIT, Surendranagr Circle, Surendranagar

Appeal of the assessee is dismissed

ITA 262/RJT/2018[2012-13]Status: DisposedITAT Rajkot20 Sept 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/S.Surendranagar District D.C.I.T, Co-Op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaas8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Kalpesh Doshi, A.R ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)-7, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 12/01/2018, Arising In The Matter Of Assessment Order Passed Under 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 26/03/2015 Relevant To Assessment Years (A.Ys) 20012-13 & 2013-14. Ita Nos.262-263/Rjt/2018 A.Y.S 2012-13 To 2013-14 First, We Take Up Ita No. 262/Rjt/2018 For A.Y. 2013-14

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Jitender Kumar, DR
Section 194JSection 36Section 40Section 40A(3)Section 43BSection 48Section 80P(2)(b)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT "ी राजपाल यादव, "या"यक सद"य एवं "ी वसीम अहमद, लेखा सद"य के सम"। BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/s.Surendranagar District D.C.I.T, Co-op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAS8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri…

The ITO, Ward-2(2), Jamnagar vs. Smt. Shitalben Saurabh Vora, Jamnagar

Appeal of the assessee is dismissed

ITA 651/RJT/2014[2003-04]Status: DisposedITAT Rajkot20 Sept 2019AY 2003-04

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/S.Surendranagar District D.C.I.T, Co-Op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaas8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Kalpesh Doshi, A.R ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)-7, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 12/01/2018, Arising In The Matter Of Assessment Order Passed Under 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 26/03/2015 Relevant To Assessment Years (A.Ys) 20012-13 & 2013-14. Ita Nos.262-263/Rjt/2018 A.Y.S 2012-13 To 2013-14 First, We Take Up Ita No. 262/Rjt/2018 For A.Y. 2013-14

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Jitender Kumar, DR
Section 194JSection 36Section 40Section 40A(3)Section 43BSection 48Section 80P(2)(b)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT "ी राजपाल यादव, "या"यक सद"य एवं "ी वसीम अहमद, लेखा सद"य के सम"। BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/s.Surendranagar District D.C.I.T, Co-op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAS8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri…

Indian Vaccines Corporation Ltd. v. ITO 2010-TIOL-587 ITAT Del and in Jat Education Society vs. DCIT (ITAT, Del) (10 Taxmann.com 127) — Cited in 14 Judgments | BharatTax