Search: house property

4 results for “house property”+ Section 56(2)(x)clear

Sorted by relevance

Key Topics

Section 26312 Section 143(3)12 Section 153A12 Section 1324 Section 133A4 Section 142(1)4 Charitable Trust4 Addition to Income4 Survey u/s 133A4

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

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

ITA 36/PAT/2021[2013-14]Status: DisposedITAT Patna08 Mar 2022AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

X & XII should be Rs. 1,74,12,300/-. The Ld. PCIT also observed that the assessee has suppressed the actual receipt of the trust and utilized the same for personal benefits such as investments in properties in the name of Trustees. According to Ld. PCIT, the sheet as per Tally Accounts of the trust were found from the digital