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1 result for “disallowance”+ Section 35Cclear

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Key Topics

Section 11(1)(a)2Section 11(6)2

THE DCIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. M/S. K.J. MEHTA T.B. HOSPITAL,, BHAVNAGAR

In the result the appeal filed by the Revenue is dismissed

ITA 2198/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad19 Feb 2020AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Surendra Kumar, CIT/DRFor Respondent: Shri Sanjay Shah, A.R
Section 11(1)(a)Section 11(6)Section 143(3)Section 271(1)(c)Section 60

35C. Rs. 1,201/- Add:-4) As per Income & Expenditure Hospital account. Rs. 4,55,17,403/- Add;-5) Claim of Depreciation is disallowed. Rs. 8,05,084/- Rs. 5,26,08,069/- Total Income And imposed penalty of Rs. 17774000/-. 3 . A.Y. 2011-12 4. Against the said penalty appeal, assessee preferred first statutory appeal before