M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL
ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24
Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)
sections (1)\nand (2), the Board or other income-tax authority authorised by it\nmay have regard to any one or more of the following criteria, namely:-\n(a) territorial area;\n(b) persons or classes of persons;\n(c) incomes or classes of income; and\n(d) cases or classes of cases.\nTherefore, in furtherance of the said provisions