NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

In the result, all the appeals of the assessee are allowed

153C of the Act. 2. Brief facts pertaining to assessment year 2010-11 is that on 27.10.2014, search under section 132 of the Act took place in the premises of M/s Navjeevan charitable trust

NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

In the result, all the appeals of the assessee are allowed

153C of the Act. 2. Brief facts pertaining to assessment year 2010-11 is that on 27.10.2014, search under section 132 of the Act took place in the premises of M/s Navjeevan charitable trust

NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

In the result, all the appeals of the assessee are allowed

153C of the Act. 2. Brief facts pertaining to assessment year 2010-11 is that on 27.10.2014, search under section 132 of the Act took place in the premises of M/s Navjeevan charitable trust

NALIN VYAS (THROUGH LEGAL HEIR BRIJESH VYAS),VIRAR vs. ITO 4 (3), THANE

In the result, all the appeals of the assessee are allowed

153C of the Act. 2. Brief facts pertaining to assessment year 2010-11 is that on 27.10.2014, search under section 132 of the Act took place in the premises of M/s Navjeevan charitable trust

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder Section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

DCIT CENTRAL CIRCLE 7 1, MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under Section 132(4) was recorded from the following persons:\n(a) Shri

PEGASUS PROPERTIES P. LTD.,PUNE vs. DY CIT, CC-2(3), MUMBAI

In the result, appeal filed by the assessee is partly allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

Charitable Trust. Accordingly, ground raised by the assessee is partly allowed. 23. Coming to Ground Nos. 14 and 15 which are in respect of Ad-hoc disallowance of advertisement and sales promotion expenses amounting to ₹.9,71,368/-. Ld. Counsel for the assessee filed his submissions in respect of this issue as under: - “Ground

AMISH ANANTRAI MODI,MUMBAI vs. DY CTI-CC-2(1), MUMBAI

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

Trust under section 143(3) read with section 153C of the Act, that too on the basis of statement of assessee recorded under section 131 of the Act and ledger of the M/s. Navjivan Charitable

AMISH ANANTRAI MODI,MUMBAI vs. DCIT 2(1), MUMBAI

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

Trust under section 143(3) read with section 153C of the Act, that too on the basis of statement of assessee recorded under section 131 of the Act and ledger of the M/s. Navjivan Charitable