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Section 134 Section 40A(2)4 Section 36(1)(iii)2 Section 682 Section 112 Section 40A(2)(b)2 Unexplained Cash Credit2 Exemption2 Disallowance2 Addition to Income

DCIT, DEHRADUN vs. M/S INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,, DEHRADUN

In the result, the appeal filed by the assessee in ITA No

ITA 3927/DEL/2012[2008-09]Status: DisposedITAT Dehradun15 Jan 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri A.S. Rana, Sr. DR

Section 11Section 13Section 36(1)(iii)Section 40A(2)Section 40A(2)(b)Section 68

40A(2)(b) of the Act, for the purpose of providing infrastructural facility/services for providing education for clinical research, as the assessee was not having any wherewithal for the said purpose. The AO disallowed 10% of service charges, amounting to Rs. 2,12,29,950/-, paid to the related party by holding that the payments made were excessive and unreasonable

DCIT, DEHRADUN vs. M/S INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,, DEHRADUN

DCIT, DEHRADUN vs. M/S INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,, DEHRADUN

INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,DEHRADUN vs. ACIT, DEHRADUN