Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL
12A of the Act even when the same were not reflected in the FCRA return of the assessee? 3. Whether the ITAT, on the basis of facts and in the circumstances of the case and in law, has erred in acknowledging a new concept “Fund Pending Utilization” introduced by the assessee in its balance sheet and thereafter corroborating assessee