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“Section 15(2)(h)”

Section References (mined)Section 15Section 15(2)(h)2 judgments

THE M K TATA TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 1743/MUM/2024[ 2016-17]Status: DisposedITAT Mumbai06 Sept 2024

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhan

For Appellant: Shri Vishal D Shah & Shri Jainam SonaiyaFor Respondent: Shri S. Srinivasu, CIT, DR
Section 11Section 11(5)Section 11(6)Section 13(1)(d)Section 143(3)Section 263

such a situation, is wholly academic. The benefit given under proviso to Section 13(1)(d) cannot be taken away by invoking Section 15(2)(h). In response to a question raised, the Departmental Representative could not even point out as to which specified person under section 13(3) needs

THE M K TATA TRUST ,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 1742/MUM/2024[2015-16]Status: DisposedITAT Mumbai06 Sept 2024AY 2015-16

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhan

For Appellant: Shri Vishal D Shah & Shri Jainam SonaiyaFor Respondent: Shri S. Srinivasu, CIT, DR
Section 11Section 11(5)Section 11(6)Section 13(1)(d)Section 143(3)Section 263

such a situation, is wholly academic. The benefit given under proviso to Section 13(1)(d) cannot be taken away by invoking Section 15(2)(h). In response to a question raised, the Departmental Representative could not even point out as to which specified person under section 13(3) needs