DY. C.I.T.1(2), RAIPUR (CG) vs. M/S HIRA INDUSTRIES LTD.,, RAIPUR (CG)
In the result, appeal filed by the revenue is dismissed
ITA 362/BIL/2014[2010-11]Status: DisposedITAT Raipur17 Jan 2018AY 2010-11
Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011
For Appellant: NoneFor Respondent: Shri R.M. Mujumdar, DR
Section 14ASection 37(1)Section 80G
Trust, a charitable institute for eye treatment,
Sitapur Shiksha Sanstan, an institute for education of poor and needy
children. It is not in dispute that the assessee has not made donations to
the above said institutions. The expenses are incurred for welfare of
community, which ultimately improves the corporate image and enhance
goodwill in public. Schedule VII of the Companies