INCOME TAX OFFICER, WARD-1, CHHINDWARA vs. SHRI SIDDHIVINAYAK EDUCATION SOCIETY, CHHINDWARA
In the result, the appeal of the Revenue is hereby dismissed
ITA 1/JAB/2021[2017-18]Status: DisposedITAT Jabalpur23 Nov 2023AY 2017-18
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR
Section 12ASection 28Section 57
section 57 of Rs. 2,46,00,672/- out of total receipt of Rs. 2,46,48,97 2/-.
10. The assessee is imparting training as per NSDC norms. For imparting the training, the appellant have to incur the expenditure. The appellant is maintaining books of accounts. It was held that the AO has not pointed out any defect
