B R HOSPITAL AND RESARCH INSTITUTE,NEW DELHI vs. ITO,WARD-EXEMPTION 1(3), DELHI
In the result, appeal filed by the assessee is partly allowed as
ITA 1336/DEL/2024[2018-19]Status: DisposedITAT Delhi31 Jul 2024AY 2018-19
Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)
Section 10BSection 11Section 143(1)Section 234BSection 37
801A(7) being directory in nature, Ld. CIT(A), relying on various judicial decisions quoted in his order, held that the assessee was entitled for deduction under section 80IB. We do not find any reason to interfere with the order of Ld. CIT(A) on this court."
Shri Chandraprabhuji Maharaj Jain Juna Mandir Rust v. DCIT(E) (2019) 266
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