DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, EXEMPTION, AHMEDABAD, AHMEDABAD vs. SHREE VALLABH SEVA KENDRA, VALSAD
In the result, the appeal of the Revenue is allowed
ITA 201/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad11 Feb 2025AY 2018-19
For Appellant: \nShri Aarsi Prasad, CIT-DRFor Respondent: \nShri M.K. Patel, Advocate
Section 10Section 143Section 143(3)Section 250
trust running a dental college,\nsurplus income from hostel fee could not be treated as profit and gains of\na separate business or commercial activity of trust.\n8.5\nLd. CIT(A) has also relied upon the order of the Hon'ble Karnataka\nHigh Court in the case
