DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. THE INSTITUTION OF CIVIL ENGINEERS SOCIETY, LUDHIANA

In the result, appeal of the Revenue is dismissed

1)\nwere issued and served upon the assessee.\n5.2 The 1d. AO has analyzed the activities of the assessee\nand found that assessee has extended the undue benefit to\ntwo individuals, who fellwithin the ambit of individuals'\ncontained in sub-section (3) to Section 13. Hence, payments\ngiven to these two individuals namely, Kalpana Thakur and\nShubhdeep have been disallowed

ASHISH SOOD,ZIRAKPUR vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH