SHAIKSHANIK KEISHANK SAMAJ,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, all the appeal of the assessee is dismissed

68 are not applicable. Further, the AO has not pointed out in the assessment order that provisions of section 115BBC are applicable to make addition in the case of the appellant. 15 Shaikshanik Krishank Samaj 6. The Ld. Assessing Officer has considered the assessee society an Association of Person within the meaning of section 167B