COMMISSIONER OF INCOME TAX, vs. SIKHYA\"O\"ANUSANDHAN

Bench: The Itat Against The Respondent-Assessee For The Assessment Years (Ays) 2007-08 Till 2012-13.

230 ITR 636, that capital expenditure was also considered as an application of the profits of the entity and that expenditure incurred on the creation of infrastructure and building was permissible expenditure under Section 11(1)(a) of the Act. Reference was also made to the decision of the Delhi High Court in St. Lawrenence Educational Society

COMNR.OF INCOME TAX vs. SIKHYA O ANUSANDHAN

Bench: The Itat Against The Respondent-Assessee For The Assessment Years (Ays) 2007-08 Till 2012-13.