Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent
sections 13(2) r.w.s. 13(1)(c) of the Act for making an unwarranted claim. It is seen from the quoted submission that while deciding the cases. (i) DIT (Exemption) V/s Sheth Mafatlal Gagalbhai Foundation Trust (2001) 249 ITR 533 (Bom); (ii) CIT V/s Fr. Mullers Charitable