10 results for “charitable trust”+ Section 2(47)clear
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Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary
47 of 79 As there being no change in facts and circumstance of the case, following the rule of consistency, addition sustained by the CIT(A) as made by the ld. Assessing Officer is wholly erroneous and unjustified. 7. BECAUSE the CIT(A) failed to appreciate the judgment of the Hon'ble Allahabad High Court in the case