INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR
In the result, the appeal of the Revenue is dismissed
ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17
Section 11Section 12ASection 143(3)
ndirectly i.e., get around the mandate of the exception carved out by Section\n13(3)(b) read with Explanation (iii) by invoking Section 13(1)(f) of the UP VAT\nAct.\"\n6. PROPOSITION 2: once purchase of subject immovable property by assessee\ntrust is continuously and without any adverse inference
