THE ADIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

In the result, both the appeals of the Revenue are dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

55,580/-, the activities of the assessee are not charitable in 2 I.T.A. Nos. 327&507/Coch/2019 nature and the second proviso to section 2(15) is applicable and denied exemption u/s. 11 of the I.T. Act. 3. On appeal, the CIT(A) placed reliance on the order of the ITAT, Hyderabad Bench in the case of ITO vs. Kalinga Cultural

THE DIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

In the result, both the appeals of the Revenue are dismissed