DCIT (EXEMPTION)- 2(1), MUMBAI vs. MAHARASHTRA ENERGY DEVELOPMENT AGENCY, MUMBAI
ITA 1765/MUM/2023[2013-14]Status: DisposedITAT Mumbai27 Jun 2024AY 2013-14
Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)
For Appellant: Shri Kishore PhadkeFor Respondent: Smt. Sanyogita Nagpal
Section 10Section 11Section 143(3)
Assessee/MEDA that Assessee was not carrying on any trading activity and therefore, the Assessee was entitled to claim benefit of exemption under Section 289(1) of the Constitution. On perusal of the above extract of the judgment, it is clear that the aforesaid contention was rejected
