AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

153, may kindly be declared as invalid. 2. Because the La CITA) erred, both in law and on facts in holding that the appellant is engaged in commercial activities by virtue of section of the I.T. Act, as amended from 01.04.2009. Ld CIT(A) failed to appreciate that the appellant is carrying on non commercial activities and enjoying registration

SAPNA CHAUHAN,ETAWAH vs. ITO, ETAWAH

In the result,both the appeals in ITA No