NATIONAL ASSOCIATION OF INTERLOCKING SURGEONS,SOLAPUR, MAHARASHTRA vs. THE ITO, EXEMPTION WARD 1(2), PUNE, MAHARASHTRA
In the result, all the three appeals of the assessee are allowed
ITA 2817/PUN/2024[2014-2015]Status: DisposedITAT Pune12 Feb 2025AY 2014-2015
Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17
For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Sanjay K. Dhivare
Section 154Section 167ASection 167BSection 250
167A will not be attracted and tax will not be payable at the Maximum Marginal rate.
167B from 01.04.1989 and the same reads as under :
“Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
167B. (1) Where the individual shares of the members of an association of persons or body of individuals
