NARBHERAM VISHRAM,JHARKHAND vs. DCIT, CENTRAL CIRCLE - 4(2), KOLKATA , KOLKATA
In the result, the appeal filed by the assessee in ITA No
ITA 42/KOL/2018[2013-14]Status: DisposedITAT Kolkata27 Jul 2018AY 2013-14
Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.42 & 43/Kol/2018 ("नधा"रणवष" / Assessment Year: 2013-14 &2014-15) Narbheramvishram Vs. Dcit, Central Circle-4(2), Kolkata Gua, Singhbhum West, Aayakar Bhawan Poorva 110, Jharkhan-833213. Shantipally, Kolkata – 700 107. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabfn 7217 R (Assessee) .. (Respondent) Assessee By :Shri A. K. Tibrewal, Fca& Shri Amit Agarwal, Advocate. Respondent By : Md. Usman, Cit, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 17/05/2018 घोषणाक"तार"ख/Date Of Pronouncement : 27/07/2018 आदेश / O R D E R
For Appellant: Shri A. K. Tibrewal, FCA& Shri Amit Agarwal, AdvocateFor Respondent: Md. Usman, CIT, Sr. DR
Section 143(3)Section 14ASection 250Section 35(1)(ii)
disallowance of weighted deduction of Rs.10,50,00,000/-, for A.Y. 2014-15, claimed by him under section 35(1)(ii) of the Act in respect ofthe amounts of donations made to two Institutions viz. ‘Matrivani Institute ExperimentalResearch
& Education’ (hereinafter referred to as ‘Matrivani’) and ‘The School of HumanGenetics and Population Health’ (hereinafter referred to as ‘SHG’). The Assessee Firm