DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

145B(3) as\nwell as ICDS, and then the corresponding expenditures actually incurred whether\nby the appellant or by the executing agencies as the case may be for the specified\nobjects.\n\n6. 20. From the Income & Expenditure Account furnished by the appellant during\nthe course of assessment proceedings, the AO noted that the surplus over income\nwas Rs.156

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed