SHRI SHESHAVTAR 1008 SHRI KALLAJI VEDPITH EVAM SHODH SANSTHAN,NIMBAHERA, CHITTORGARH vs. ITO EXEMPTION WARD, UDAIPUR, AAYKAR BHAWAN, UDAIPUR
In the result, appeal of the assessee is partly allowed
ITA 268/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Apr 2025AY 2017-18
Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
For Appellant: Shri Sunil Surana, CA &For Respondent: Shri Karni Dan, Addl. CIT, Sr.DR
Section 115BSection 12ASection 142Section 143(1)Section 143(2)Section 234BSection 234DSection 250
182-193 of paper book.
6.6 Judicial Interpretation — Rajasthan High Court:
(RAJ-HC) 2016 ITL 3088 : (2016) 240 Taxmann 527 : (2017) 390 ITR 59 : (2017) 293
CTR 348 : (2016) 144 DTR 261Commissioner of Income-tax, Bikaner v. Krishi Upaj
Mandi Samiti, Raisinghnagarupheld the principle of substance over form and ruled that a taxpayer should not be deprived of legitimate deductions
