DY. COMMISSIONER OF INCOME TAX, (EXEMPTION)-2(1), MUMBAI vs. M/S UTI INDIA FUND UNIT SCHEME 1986., MUMBAI
In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed
ITA 1862/MUM/2023[2018-2019]Status: DisposedITAT Mumbai24 Nov 2023AY 2018-2019
Bench: Shri Narender Kumar Choudhry, Hon’Ble & Shri S. Rifaur Rahman, Hon'Ble
Section 10Section 143(2)
furnish return of income and in view of the same the appellant had filed the return of income claiming the deduction under section 10(231) of the Income Tax Act,
1961. (i) The appellant's case was selected for scrutiny where the learned
Assessing officer disallowed the appellant's claim