PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURUGRAM vs. M/S MAHARISHI MARKANDESHWAR UNIVERSITY TRUST

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

TDS in the payments and the entire accounts were fraudulent. 6. Learned counsel for the Revenue further submitted that the mess charges were actually not paid and the amount has been siphoned to constitute as mess expenses. It is her submission that the ITAT did not even bother to produce the investigation report prepared by the Inspector for the purpose