ACIT CENT.CIR-2(1) , , MUMBAI vs. M/S. LILAVATI KIRTILAL MEHTA MEDICAL TRUST, MUMBAI
In the result, Revenue’s appeal stands dismissed
ITA 1568/MUM/2021[2018-19]Status: DisposedITAT Mumbai30 Aug 2022AY 2018-19
Bench: Shri Amit Shukla & Shri Gagan Goyal
For Appellant: Smt. Shailja Rai, CIT-DRFor Respondent: Sh. Vijay Mehta
Section 12ASection 131Section 250Section 269SSection 271D
2,00,000/- rather than upto Rs. 1,99,999/-. In view of the above, the assessee submits that cash payments as made by patients in bona-fide situations should not be treated as contravention of section 269ST of the Act. Further, any amount received beyond the permissible limit of Rs. 1,99,999/- is on account of error
