AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA
The appeals of the assessee are allowed and the appeal of the revenue is dismissed
ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153
Trust v. Union of India [2010] 327 ITR 73 and Delhi High Court in St. Lawrence
Educational Society (Regd.) v. CIT [2013] 353 ITR 320 and Tolani Education Society vs
Deputy DIT (Exemptions) [2013] 351 ITR 184, which are contrary to
The judgment of Uttarakhand High Court in the case of CIT v. Queen's Educational Society