THE INCOME-TAX OFFICER (EXEMPTION) WARD 2(1), MUMBAI vs. SAI SHIVA EDUCATION TRUST, , MUMBAI
In the result, the appeal filed by the Revenue is accordingly
ITA 124/MUM/2022[2006-07]Status: DisposedITAT Mumbai26 Aug 2022AY 2006-07
Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2006-07 The Income-Tax Officer Sai Shiva Educational Trust, (Exemption) Ward 2(1), Ground Floor, Amar Mahal, Room No. 617, 6Th Floor, Mtnl Vs. Near Chandan Cinema, A.D. Building, Cumballa Hill, Peddar Road, Juhu, Road, Mumbai-400049. Mumbai-400026. Pan No. Aaats 2744 P Appellant Respondent
For Appellant: Mr. D.C. JainFor Respondent: Mr. Hoshang B. Irani, DR
Section 13(1)(c)Section 13(3)
Ritika Hotels Pvt. Ltd., being a concern tika Hotels Pvt. Ltd., being a concern referred to in sub referred to in sub-section 13(3)(ii) of the Income section 13(3)(ii) of the Income-tax Act,
1961 in the grab of advances for construction of school