DCIT EXMP.CIRCLE, BHOPAL vs. BIRLA JAN SEWA TRUST, GWALIOR
In the result, appeal filed by the Revenue is dismissed
ITA 147/AGR/2017[2012-13]Status: DisposedITAT Agra20 Sept 2019AY 2012-13
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13
Section 10Section 11Section 12ASection 13Section 13(3)
viia) viz-a-viz Section
11 of the Income Tax Act, 1961. 3. The AO records in the assessment order that the payments were made to the
prohibit person u/s 13(3) of the Act at unreasonable rate.At Page 5 of the AO
mentioned as under:
S.No.
Name
Qualification
Designation
Relation
Amount Paid
1. Dr. Ravi Shankar
M.D.
Director BIMR
