ACIT, CHENNAI vs. VALLIAMMAI SOCIETY, CHENNAI
In the result, appeal of the Revenue is dismissed whereas cross objection of the assessee is dismissed as infructuous
ITA 440/CHNY/2017[2012-13]Status: DisposedITAT Chennai05 Apr 2018AY 2012-13
Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 440/Chny/2017 & C.O. No.48/Chny/2017 (In Ita No.440/Chny/2017) "नधा"रण वष" /Assessment Year : 2012-2013
For Appellant: Shri. B. S. Purushottam, C.AFor Respondent: Mrs. Ruby George, IRS, CIT
Section 11Section 12ASection 133(6)
House Keeping Services -
"54,09,315/-
"91,39,932/-
Hostel
The expenditure relating to hostel was compiled from the group
summaries available in the books of the accounts, which had specific
heads for annual maintenance, housekeeping services and repairs and
maintenance. According to him, the bill of quantity produced by M/s.
SRMECC also carried similar items. Thus