ACIT CIR-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

207\n10,150.00\nOutstandi: Liabilities\nB.O.I. A/c 206\n10,150.00\nB.O.I. A/c 57782\n11,677.00\nLiabilities 'or Exp.\n61,000.00\nB.O.I. A/c 033\n1,086.00\nC.B.I.(CA) 39183\n13,397.00\nC.B.I.(CA) 23208\n12,396.00\nC.B.I.(CA) 191\n1,147,258.00\nC.B.I.(CA) 90826\n12,194.00 4,435,814.00\nCash In Hand

ACIT CIRCLE-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

207\n10,150.00\nB.O.I. A/c 206\n10,150.00\nB.O.I. A/c 57782\n11,677.00\nOutstandi: Liabilities\nB.O.I. A/c 033\n1,086.00\nLiabilities 'or Exp.\n61,000.00\nC.B.I.(CA) 39183\n13,397.00\nC.B.I.(CA) 23208\n12,396.00\nC.B.I.(CA) 191\n1,147,258.00\nC.B.I.(CA) 90826\n12,194.00 4,435,814.00\nCash In Hand

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

207\n10,150.00\nB.O.I. A/c 206\n10,150.00\nB.O.I. A/c 57782\n11,677.00\n1\nB.O.I. A/c 033\n1,086.00\nC.B.I.(CA) 39183\n13,397.00\nC.B.I.(CA) 23208\n12,396.00\nC.B.I.(CA) 191\n1,147,258.00\nC.B.I.(CA) 90826\n12,194.00 4,435,814.00\nCash In Hand\n51,890.00\n23,482,211.00\n23,482,211.00\nAs par our attached Report

ACIT, EXEMPTION CIRCLE, RANCHI vs. M/S. R.V.S. EDUCATIONAL TRUST, JAMSHEDPUR

In the result, appeal of the revenue is dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am (Through : Hybrid Mode) आयकरअपीलसं./Ita No.24/Ran/2020 (Ǔ""ȡ[""""[/ A.Y. :2016-2017) Acit, Exemption Circle, Ranchi Vs. M/S Rvs Educational Trust, C/O Binda Apartments (India) Private Limited, Siroman Nagar, Dimna Road, Mango, Jamshedpur-831012 ̾Ĉĭēıĕĸù Ĭĝń/Pan No. : Aaatr4456M (\ "Ȣ"ȡ"ȸ/Appellant) (Ĥ×""ȸ/ Respondent) ..

207/- R.V.S. International School Rs.25,81,294/- R.V.S. Academy Rs. 33,331/- Total Rs.69,66,832/- (b) That Ld. A.O. has disallowed the advertisement expenses giving following observation: "it is observed that if a course/ institute is not recognized by AICTE/UGG or any Government agency of India, then its courses fee structure etc. are not regulated by these Government agencies