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“revenue expenditure”

Business ExpensesSection 37Section 373,350 judgments

HCL INFOSYSTEMS LTD,NEW DELHI vs. DCIT CIRCLE-25(2), NEW DELHI

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

ITA 8055/DEL/2019[2006-07]Status: DisposedITAT Delhi09 Apr 2026AY 2006-07

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarhcl Infosystems Ltd Vs. Dcit 806, 96, Nehru Place, Circle-25(2) South Delhi 110019 New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaach 2420 C Appellant .. Respondent

For Appellant: Sh. Deepesh Jain, Adv. &For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 143(2)Section 143(3)Section 144Section 250Section 68

creditor balances amounting to Rs.49,25,160/-. Further, regarding disallowance of license fee, it was directed to allow license fee @ 6% of turnover as revenue expenditure. Pursuant to remand by the Hon’ble Tribunal, Ld. AO issued notices dated 17.08.2018, 04.09.2018 and 14.09.2018 and notice

M/S. VEDA REAL ESTATE CORPORATION PVT LTD,MUMBAI vs. DCIT, CENTRAL CIRCLE 8(1), MUMBAI

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 491/MUM/2026[2013-14]Status: HeardITAT Mumbai26 Mar 2026AY 2013-14

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Punit ShahFor Respondent: Shri Pravin Salunkhe SR. DR
Section 250Section 37(1)

incurred on site and sample flat as capital expenditure. Even assuming but without admitting that the same is not allowable as revenue expenditure, the said expenditure shall form part of the project cost, and is intended to be sold in the ordinary course of business in the near future

REGUS SOUTH MUMBAI BUSINESS CENTRE PVT. LTD.,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - 14(1)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 6104/MUM/2025[2012-13]Status: DisposedITAT Mumbai26 Mar 2026AY 2012-13

Bench: Shri Pawan Singh & Shri Makarand Vasant Mahadeokarregus South Mumbai Dcit - 14(1)(2), Business Centre Mumbai Private Limited, Vs. Aayakar Bhavan, M. Level 4, Dynasty K. Road, New Marine Business Park, Andheri Lines. Mumbai- Kurla Road, J. B. Nagar 400 020 S.O, Mumbai – 400 059 Pan/Gir No. Aadcr6068H (Applicant) (Respondent) Assessee By Shri Ketan Ved, Ld. Ar Revenue By Smt. Usha Gaikwad, Ld. Dr Date Of Hearing 16.03.2026 Date Of Pronouncement 26.03.2026

Section 143(3)

that the payment represents capital outlay or gives rise to any enduring asset. The dispute is thus confined to the allowability of a revenue expenditure under section 37(1). On the facts before us, we are satisfied that the assessee has discharged the initial onus by explaining the nature

KALPTARU VIKASH SAMITI,KOTESHWAR ROAD vs. ITO, EXEMPTION WARD GWALIOR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 557/AGR/2025[2013-14]Status: DisposedITAT Agra20 Mar 2026AY 2013-14

Bench: SHRI M. BALAGANESH, HON’BLE (Accountant Member), SHRI SUNIL KUMAR SINGH, HON’BLE (Judicial Member)

Section 11Section 12ASection 143(1)Section 154Section 250

mistakes in the ITR form, the proper head of application of income was not filled by the assessee. Factually, the assessee had indeed incurred revenue expenditure of Rs. 32,69,696/- towards its charitable objects. But unfortunately this figure of application was not reflected in the ITR form under Part ... very clear that assessee had indeed spent a sum of Rs. 32,69,696/- towards its charitable objects during the year on account of revenue expenditure. However, this fact has not been verified by the learned AO. Hence we deem it fit and appropriate in the 5 Kalptru Vikash Samiti

DCIT, GURGAON vs. ORIENT CRAFT LTD., NEW DELHI

ITA 3202/DEL/2017[2011-12]Status: DisposedITAT Delhi20 Mar 2026AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10BSection 14A

addition of Rs. 8,00,25,058/- made by the AO on account of disallowance of product development expenses which was treated as deferred revenue expenditure and in ignoring the fact that the benefit in terms of creating market and goodwill for the assessee in the international market is available ... addition of Rs. 7,53,40,902/- made by the AO on account of disallowance of product development expenses which was treated as deferred revenue expenditure and in ignoring the fact that the benefit in terms of creating market and goodwill for the assessee in the international market is available

DCIT, NEW DELHI vs. M/S ORIENT CRAFT LTD.,, NEW DELHI

ITA 3774/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Mar 2026AY 2010-11
For Appellant: \nShri Salil Aggarwal, Sr. AdvFor Respondent: \nMs. Monika Singh, CIT(DR)
Section 10BSection 14ASection 43(5)

addition of Rs.8,00,25,058/- made by the AO on\naccount of disallowance of product development expenses which was\ntreated as deferred revenue expenditure and in ignoring the fact that the\nbenefit in terms of creating market and goodwill for the assessee in the\ninternational market is available ... addition of Rs.7,53,40,902/- made by the AO on\naccount of disallowance of product development expenses which was\ntreated as deferred revenue expenditure and in ignoring the fact that the\nbenefit in terms of creating market and goodwill for the assessee in the\ninternational market is available

DCIT, NEW DELHI vs. M/S. ORIENT CRAFT LTD., NEW DELHI

ITA 3773/DEL/2015[2009-10]Status: DisposedITAT Delhi20 Mar 2026AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10BSection 14A

addition of Rs. 8,00,25,058/- made by the AO on account of disallowance of product development expenses which was treated as deferred revenue expenditure and in ignoring the fact that the benefit in terms of creating market and goodwill for the assessee in the international market is available ... addition of Rs. 7,53,40,902/- made by the AO on account of disallowance of product development expenses which was treated as deferred revenue expenditure and in ignoring the fact that the benefit in terms of creating market and goodwill for the assessee in the international market is available

M/S. ORIENT CRAFT LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 3626/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Mar 2026AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10BSection 14A

addition of Rs. 8,00,25,058/- made by the AO on account of disallowance of product development expenses which was treated as deferred revenue expenditure and in ignoring the fact that the benefit in terms of creating market and goodwill for the assessee in the international market is available ... addition of Rs. 7,53,40,902/- made by the AO on account of disallowance of product development expenses which was treated as deferred revenue expenditure and in ignoring the fact that the benefit in terms of creating market and goodwill for the assessee in the international market is available

M/S. ORIENT CRAFT LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 3625/DEL/2015[2009-10]Status: DisposedITAT Delhi20 Mar 2026AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10BSection 14A

addition of Rs. 8,00,25,058/- made by the AO on account of disallowance of product development expenses which was treated as deferred revenue expenditure and in ignoring the fact that the benefit in terms of creating market and goodwill for the assessee in the international market is available ... addition of Rs. 7,53,40,902/- made by the AO on account of disallowance of product development expenses which was treated as deferred revenue expenditure and in ignoring the fact that the benefit in terms of creating market and goodwill for the assessee in the international market is available

KYORI OREMIN LIMITED,HYDERABAD vs. DCIT, CIRCLE 2(1), HYDERABAD

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 2037/HYD/2025[2013-14]Status: DisposedITAT Hyderabad13 Mar 2026AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.2037/Hyd/2025 Assessment Year 2013-2014 Kyori Oremin Limited, Hyderabad. The Dcit, Vs. Pin - 500 081. Circle-2(1), Telangana. Hyderabad. Pan Aadck1617K (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Ms U Mini Chandran, Cit-Dr Date Of Hearing : 09.03.2026 Date Of Pronouncement : 13.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: MS U Mini Chandran, CIT-DR
Section 250Section 37(1)Section 40

loss on account of reinstatement without appreciating that the loan was taken for the purpose of business and the same should be allowable as revenue expenditure u/s 37(1) of the Act. 3 ITA.No.2037/Hyd./2025 7. The Ld. CIT(A) has erred in rejecting the appeal on technical reason

GRANULES INDIA LIMITED,HYDERABAD vs. DCIT, CIRCLE-2(1), HYDERABAD

In the result, appeal filed by the assessee is dismissed

ITA 1289/HYD/2025[2010-11]Status: DisposedITAT Hyderabad13 Mar 2026AY 2010-11

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G. Hon’Bleआयकर अपील सं / Ita No.1289/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2010-11) Granules India Limited Vs. Dcit- Circle -2(1) 15Th Floor, Granules Tower Signature Tower, Botanical Garden Road Sy. No. 6(P) Of Kondaput Kondapur, Hyderabad – 500084 Sy. No. 37 Of Kothaguda Telangana Opp. Botanical Gardens Serilingampalluy, R.R. District Pan: Aaacg7369K Hyderabad-500084, Telangana (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

Section 10BSection 143(3)Section 148Section 154Section 271(1)(c)

income. If foreign exchange loss / gain is on account of revenue account, the same needs to be taxed as revenue item or allowed as revenue expenditure, and this principle is supported by the decision of the Hon’ble Supreme Court in the case of CIT v. Woodward Governor India

DAVINDER KUMAR MAGO,PUNJABI BAGH vs. DCIT/ACIT CENTRAL CIRCLE, DDN, DEHRADUN

In the result appeal of the assessee is allowed

ITA 17/DDN/2026[2019-20]Status: DisposedITAT Dehradun12 Mar 2026AY 2019-20

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2019-20] Davinder Kumar Mago Vs Dcit/Acit 12/1, Punjabi Bagh, Central Circle, External Punjabi Bagh, Dehradun New Delhi-110026 Uttarakhand Pan-Ajhpm9802A Appellant Respondent Appellant By Shri Ajay Wadhwa, Adv. (Vc) Respondent By Ms. Poonam Sharma, Cit Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026 Order Per Manish Agarwal, Am : This Appeal Filed By The Assessee Against The Order By Pr.Cit (Central), Kanpur At Meerut Passed U/S 263 Of The Income Tax Act, 1861 (“The Act”) Dated 08.01.2026 Arising Out Of The Order Passed U/S 143(3) R.W.S. 147 Of The Act.

Section 142(1)Section 143(3)Section 147Section 263

been found by the appellate authorities that the expenditure on replacement of dies and moulds was earlier allowed by the income tax authorities as revenue expenditure. These are factual findings recorded by the Tribunal which are not disputed before us by the revenue on the basis of any evidence ... repairs to plant and machinery which does not bring into existence any enduring or permanent advantage in the capital field is allowable as revenue expenditure. The Tribunal has only applied this settled legal position to the undisputed facts found. Therefore no substantial question of law arises for our consideration

DCIT, CIRCLE-3(4), MUMBAI, MUMBAI vs. GLENMARK PHARMACEUTICALS LIMITED, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3991/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Mar 2026AY 2016-17

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Neena Jeph, CIT DR
Section 143(3)Section 35Section 41(1)Section 801C

return had taken a conscious explicit plea with regard to the part of the claim being ascribable to capital expenditure and partly to revenue expenditure, it was not open for the assessee to plead for the first time before the ITAT that the entire claim must be treated as revenue ... treat the amount Glenmark Pharmaceuticals Ltd. AYs 2015-16 and 2016-17 declared as capital expenditure in the returns fas originally filed), as revenue expenditure. As a result, the objection now taken by the department cannot be countenanced. 11. Learned ASG had placed reliance on the decision of this Court

DCIT, CIRCLE-3(4), MUMBAI, MUMBAI vs. GLENMARK PHARMACEUTICALS LIMITED, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3971/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Mar 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Neena Jeph, CIT DR
Section 143(3)Section 35Section 41(1)Section 801C

return had taken a conscious explicit plea with regard to the part of the claim being ascribable to capital expenditure and partly to revenue expenditure, it was not open for the assessee to plead for the first time before the ITAT that the entire claim must be treated as revenue ... treat the amount Glenmark Pharmaceuticals Ltd. AYs 2015-16 and 2016-17 declared as capital expenditure in the returns fas originally filed), as revenue expenditure. As a result, the objection now taken by the department cannot be countenanced. 11. Learned ASG had placed reliance on the decision of this Court

HYDERABAD RING ROAD PROJECT PRIVATE LIMITED,INDIA vs. ACIT, CIRCLE

In the result Appeal of the assessee in ITA No

ITA 4090/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Mar 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Chinu Bhasin, AdvFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 143(3)

cost as an intangible asset in its books of account from its very inception and has not claimed the cost incurred as a deferred revenue expenditure subject to amortization. It is submitted that in the present year, the assessee is only claiming depreciation on the opening WDV. Hence, there Page ... 81/DEL/2025 Hyderabad Ring Road Project Vs ACIT [A.Y. 2017-18] is no scope now to examine the expenditure now as a deferred revenue expenditure subject to amortization when the same has been subject to depreciation in the preceding years. 34. Placing reliance on the CBDT Circular 9/19

ACIT, CIRCLE - 10(1), DELHI vs. M/S HYDERABAD RING ROAD PROJECT PRIVATE LIMITED, DELHI

In the result Appeal of the assessee in ITA No

ITA 3599/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Mar 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Chinu Bhasin, AdvFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 143(3)

cost as an intangible asset in its books of account from its very inception and has not claimed the cost incurred as a deferred revenue expenditure subject to amortization. It is submitted that in the present year, the assessee is only claiming depreciation on the opening WDV. Hence, there Page ... 81/DEL/2025 Hyderabad Ring Road Project Vs ACIT [A.Y. 2017-18] is no scope now to examine the expenditure now as a deferred revenue expenditure subject to amortization when the same has been subject to depreciation in the preceding years. 34. Placing reliance on the CBDT Circular 9/19

M/S SOVA,PANAJI vs. PR. COMMISSIONER OF INCOME TAX, PANAJI

The appeal of the assessee is PARTLY ALLOWED in aforestated terms

ITA 24/PAN/2024[2018-19]Status: DisposedITAT Panaji10 Mar 2026AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2018-19 M/S Sova Salgaocar Bhavan, Altinho, Panaji, Goa-403001. Pan: Aacfs8862Q . . . . . . . Appellant V/S Pr. Commissioner Of Income Tax, Panaji, Goa. . . . . . . . Respondent

For Appellant: Mr Sukhsagar Syal [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 143(2)Section 143(3)Section 253(1)Section 263Section 56

computation-sheet to be deleted/reversed. Insofar as the balance current year business loss is concerned, such loss arising out of remaining revenue expenditure incurred & claimed in the return of income (inclusive of registration fees to be allowed by this order) can only qualify for c/f and remaining business loss

DEPUTY COMMISSIONER OF INCOME TAX, YAMUNANAGAR vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 833/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

account of the assessee showed that out of the total receipts of Rs.8,86,35,665/-, only a sum of Rs.7,06,25,737/- (revenue expenditure of Rs.3,67,90,756/- + capital expenditure of Rs.3,38,81,961/-) has been spent towards its objects, which approximately constitute only ... account of the assessee showed that out of the total receipts of Rs.8,86,35,665/-, only a sum of Rs.7,06,25,737/- (revenue expenditure of Rs.3,67,90,756/- + capital expenditure of Rs.3,38,81,961/-) has been spent towards its objects, which approximately formed only

DCIT vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 832/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

account of the assessee showed that out of the total receipts of Rs.8,86,35,665/-, only a sum of Rs.7,06,25,737/- (revenue expenditure of Rs.3,67,90,756/- + capital expenditure of Rs.3,38,81,961/-) has been spent towards its objects, which approximately constitute only ... account of the assessee showed that out of the total receipts of Rs.8,86,35,665/-, only a sum of Rs.7,06,25,737/- (revenue expenditure of Rs.3,67,90,756/- + capital expenditure of Rs.3,38,81,961/-) has been spent towards its objects, which approximately formed only

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 825/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

account of the assessee showed that out of the total receipts of Rs.8,86,35,665/-, only a sum of Rs.7,06,25,737/- (revenue expenditure of Rs.3,67,90,756/- + capital expenditure of Rs.3,38,81,961/-) has been spent towards its objects, which approximately constitute only ... account of the assessee showed that out of the total receipts of Rs.8,86,35,665/-, only a sum of Rs.7,06,25,737/- (revenue expenditure of Rs.3,67,90,756/- + capital expenditure of Rs.3,38,81,961/-) has been spent towards its objects, which approximately formed only

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