RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

3) to the\nfifteenth proviso to clause (23C) of section 10 of the Act that where a reference,\nunder the first proviso to sub-section (3) of section 143, has been made on or before\nthe 31st March, 2022 by the Assessing Officer for the contravention of certain\nprovisions of clause (23C) of section 10 of the Act, such references

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed