DCIT, CIRCLE-1(1)-EXEMPTION, NEW DELHI vs. HAMDARD LABORATORIES (INDIA) , NEW DELHI
In the result, the appeal of the Revenue is dismissed
ITA 1311/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Sept 2023AY 2016-17
Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17
For Appellant: Shri R.M. Mehta, CAFor Respondent: Shri T James Singson, CIT, DR
Section 10Section 11Section 12ASection 13(2)Section 13(2)(b)Section 13(3)Section 143(3)Section 250
charitable institution eligible for exemption under section 10(23C)(iv) or under section 11/12 of the Act. The observations and findings of the Ld.
CIT(A) are reproduced hereunder:
“7. I have considered the facts of the case, assessment order/remand report, appellant's written submissions and re-joinder on AO's remand report. In the instant case, the AO after
