DR AMBEDKAR INSTITUTE OF SOCIAL WORK,NAGPUR MAHARASHTRA vs. ITO WARD-1, NAGPUR
In the result, appeals filed by the assessees are allowed
ITA 57/NAG/2025[2013-14]Status: DisposedITAT Nagpur21 Mar 2025AY 2013-14
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Ms. Shraddha BavdekarFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234Section 234E
section 200A. (The decision is in favor
of Revenue)
2. There is a settled law that where there is a difference of opinion between
different High Courts on an issue, then the one in favour of the assessee
needs to be followed in the absence of any decision rendered by the
jurisdictional High Court as held